45:2B-50.1 Standards for individual with principal place of business out of State.
6. a. An individual whose principal place of business is not in this State shall have all the privileges of licensed certified public accountants of this State without the need to obtain a license under P.L.1997, c.259 (C.45:2B-42 et seq.) or to notify the board or pay any fee if that individual: (1) holds a current, valid, and unrevoked license as a certified public accountant from any state; (2) has passed the Uniform Certified Public Accountant examination or any other examination approved by the board; and (3) has one year of experience of the type described in section 10 of P.L.1997, c.259 (C.45:2B-51). b. In accordance with the provisions of this section and notwithstanding any other provision of law, an individual who offers or renders professional services, whether in person or by mail, telephone, or electronic means, shall be granted practice privileges in this State, and no notice or other submission shall be required of that individual. Such individual shall be subject to the requirements of subsection c. of this section. c. An individual licensee of another state exercising the privilege afforded by this section and the firm that employs that licensee hereby simultaneously consent, as a condition of exercising that privilege: (1) to the personal and subject matter jurisdiction and disciplinary authority of the board; (2) to comply with P.L.1997, c.259 (C.45:2B-42 et seq.) and the regulations promulgated pursuant to that act; (3) that in the event the license from the state of the individual's principal place of business is no longer valid, the individual will cease offering or rendering professional services in this State individually and on behalf of a firm; and (4) to the appointment of the state board or other authority that issued the individual's license as the individual's agent upon which process may be served in any action or proceeding by this State's board against the licensee. d. An individual who has been granted the practice privilege under this section or who has a license issued pursuant to section 10 of P.L.1997, c.259 (C.45:2B-51), who performs any attest service may only do so through a firm which meets the requirements of subparagraph (c) of paragraph (1) of subsection a. of section 13 of P.L.1997, c.259 (C.45:2B-54), or that is registered pursuant to P.L.1997, c.259 (C.45:2B-42 et seq.). e. A licensee of this State offering or rendering services or using a title provided in section 21 of P.L.1997, c.259 (C.45:2B-62) in another state shall be subject to disciplinary action in this State for an action committed in another state for which the licensee would be subject to discipline for an act committed in that state. The board shall investigate any complaint made by the board of accountancy or other licensing authority of another state. f. Any individual who holds a valid license issued by any other state prior to the effective date of P.L.2025, c.384 and, as of that date, has practice privileges in this State pursuant to this section, shall continue to have all the privileges of licensed certified public accountants of this State without the need to obtain a license pursuant to P.L.1997, c.259 (C.45:2B-49) or to notify the board or pay any fee. L.2008 c.45, s.6; amended 2019, c.10, s.4; 2021, c.297, s.1; 2025, c.384, s.3.