An office established or maintained in this State for the practice of public accounting by a certified public accountant or partnership or professional association of certified public accountants or public accountant or partnership or professional association of public accountants must be registered under this article with the board, but no fee may be charged for registration. An office must be under the direct supervision of a resident manager who may be either a partner or a staff employee holding a license under this article which is in full force and effect. The board must be advised of change of management of an office in each location.