Section 17-2546. PARTNERSHIP AND CORPORATE PRACTICE: NONRESIDENT (FOREIGN) PRACTITIONER

 

2546.1Except as provided in § 2546.2, every nonresident partnership or corporation that engages in the practice of public accountancy in the District of Columbia, shall comply with the requirements of this chapter and the applicable Acts.

 

2546.2A nonresident person, partnership or corporation which provides only temporary or periodic accounting work incidental to a regular practice in another jurisdiction, pursuant to D.C. Official Code § 47-2853.03(f)(2) (2001), shall not be required to hold a permit issued pursuant to § 2542 if the work is performed in affiliation with a comparably licensed D.C. licensee and the work is conducted in conformity with the rules of professional conduct promulgated by the Board.

 

2546.3A nonresident partnership or corporation seeking to engage in any activity licensed by this chapter and the Act on an incidental or temporary basis shall apply for and obtain a permit from the Board before engaging in the activity. The permit application shall be made on the form provided by the Board and shall contain all of the information requested by the Board.

 

2546.4The Board may deny an application submitted pursuant to § 2546.3 if the applicant has previously engaged in any incidental or temporary accounting work within the District of Columbia.

 

source

Final Rulemaking published at 51 DCR 4401 (April 30, 2004).