CPA licensed in other state--Continuing privilege to practice

An individual shall continue to hold practice privileges, without needing to obtain a license under this chapter, if the individual: (1) Has a principal place of business that is not in this state; (2) Holds a valid certificate or license as a certified public accountant from any state; and (3) On or before December 31, 2024, exercised practice privileges in this state under § 36-20B-66 , as it existed on December 31, 2024. Source: SL 2002, ch 179 , § 68; SL 2008, ch 191 , § 43; SL 2009, ch 185 , § 25; SL 2026, ch 160 , § 10.