A firm which does not have an office in this state may perform services described in subdivision 36-20B-1(5) or subdivision 36-20B-2(2) for a client residing in or having a home office in this state and may use the title CPAs, CPA firm, PAs, or PA firm without a permit issued under this chapter only if:

1. (1) The firm has the qualifications described in §§ 36-20B-33 and 36-20B-36; and
2. (2) The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67.

Source: SL 2009, ch 185 , § 6.