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«Louisiana Principal office, if different from above: Mailing address: _ Name of Designated Licensee: _ Cert. No. of Designated Licensee: RESPOND TO ...»

_Firm_

STATE BOARD OF CPAs OF LOUISIANA

- INSTRUCTIONS below (third page) Poydras, Suite 1770, New Orleans, LA 70130

www.cpaboard.state.la.us

2009 ANNUAL CPA FIRM PERMIT RENEWAL

DO NOT ALTER THE ITEMS OR FORMAT OF THIS FORM

DUE BY 01-31-09

FIRM Permit No. and Name, Mailing address, phone and fax:

Firm Permit No. ________________________ (Firm Permit No. is on the Firm Renewal Notice sent to the Firm’s Designated Licensee) Firm Name: ______________________________________________________________ (Name changes - only Board approved firm names may be used) Address: _____________________________________________________________

_____________________________________________________________

_____________________________________________________________

Phone no. _________________________________

Fax no. _________________________________

Louisiana Principal office, if different from above: ______________________________________________________________

Mailing address: ___________________________________________________________________________________

Name of Designated Licensee: _________________________________________________

Cert. No. of Designated Licensee: ____________________________________

RESPOND TO ALL ITEMS. INCOMPLETE FORMS CANNOT BE PROCESSED.

Check the applicable "Form of Practice" (check only one):

1.

SOLE PRACTICE: ____ Unincorporated (1) ____ Solely owned Professional Corp.(10) ____ Single-member LLC (14) PARTNERSHIP: ____ Louisiana partnership (2) ____ Out-of-state partnership (20) L.L.P.: ____ Louisiana LLP (15) ____ Out-of-state LLP (16) CORPORATION: ____ Professional Corp.-multi-owners (12) L.L.C.: ____ Louisiana LLC (18) ____ Out-of-state LLC (19) OTHER: ____ Incorporated CPA or LLC whose Firm is a partner/shareholder/member of another firm (3) Is more than 50% of the financial interest* in the firm and more than 50% of the voting rights in the firm 2. ___ YES ___ NO owned and controlled by CPA(s) who are individually licensed by a state board of accountancy?

* Financial interest includes equity, loans and advances to the firm, guarantees on behalf of the firm, etc.

–  –  –

Enclose the Firm's RENEWAL FEE: $15 for each firm "owner" WHO DOES NOT HOLD an active Louisiana CPA certificate, or a LA license 13.

to practice. Includes owners, partners, shareholders, and members licensed by another state, and non-CPA owners. There is no fee if all owners hold

active Louisiana CPA certificates. Compute the total fee (not to exceed $2,500):

–  –  –

ENCLOSE CHECK FOR RENEWAL FEE PAYABLE TO: STATE BOARD OF CPAs OF LOUISIANA

To cancel this permit and forgo rights of the firm to practice - write “Cancel” on FRONT of this form, sign below, and submit it.

14. All information provided is true, complete, and correct to the best of my knowledge. I confirm that (i) no owner who does not hold an active Louisiana CPA certificate, license, or practice rights, performs services for Louisiana based clients, (ii) the State Board of CPAs will be notified in writing within 30 days of changes as required by the LA Accountancy Act (LAA) and Board Rules, and (iii) the firm and its owners comply with all LAA requirements, Board Rules and regulations.

–  –  –

INSTRUCTIONS – 2009 CPA FIRM PERMIT RENEWAL Form

WHO MUST SUBMIT RENEWAL FORM:

Every Firm with a Louisiana office using the certified public accountant (CPA) title –OR– performing attest services (i.e., compilations, reviews, audits, etc.) must file this form. This includes sole practitioners, part-time practitioners, partnerships, professional corporations, LLPs, LLCs and joint ventures/consortiums of CPAs or Firms. The DESIGNATED LICENSEE, a licensee with an active CPA certificate selected by the Firm, is responsible for submitting the completed form on behalf of all firm owners. A CPA who also has a separate part-time practice must also file a separate form for the part-time practice. An incorporated CPA or LLC whose corporation or LLC is a partner/shareholder/member of another CPA Firm must also file a separate form for his/her individual corporation or LLC (and refer to item 5-7 below - see NOTE*). Out of state Firms please contact the Board’s office for determining if you must renew your permit.

Firms that were dormant in 2008 may choose to maintain and renew the Firm Permit if practice is expected to resume in order to avoid reinstatement fees in the future. But you should complete all items on the form, even if no services were performed in 2008.

A Firm may only practice under the name that is registered with the Board. Fictitious and misleading names are not permitted.

If the firm’s practice has permanently ceased, you may CANCEL the firm permit: Complete the renewal form and mark “Cancel” on front of form and sign and return the form to us. Or, provide a letter with your signature requesting cancellation of the firm permit.

TO RENEW - COMPLETE ALL ITEMS. If the YES / NO responses don’t apply, mark as “N/A”:

PROVIDE FIRM NO & NAME, MAILING ADDRESS, PHONE & FAX NOS., WHERE INDICATED IN BOX AT TOP.

Items:

1. Check only one classification for the "Form of Practice".

2. Respond "Yes" or "No". Additional enclosures and information must be submitted per Item 11.

3. Part-time Practitioners should answer “Yes”. This status is in addition to the principal employment classification indicated on your individual certificate renewal and is applicable if you offer or perform professional services for clients or the public. A firm must have a permit even if it is a part-time practice. [On your 2009 Annual Renewal of Certificate renewal you should indicate the principal or full time employment classification code.]

4. Respond "Yes" or "No". If Yes, attach list of names of affiliated entities, include names and ownership percentages of owners of affiliated entities. [The terms “affiliate” or “affiliated entities” refer to any entity related to or affiliated by ownership to the CPA firm and/or its owners, which offer in Louisiana or to Louisiana clients professional services or products related to the skills associated with CPAs, i.e., accounting, financial reporting, tax, finance, investment advice or financial planning, management advisory, or consultation. Refer to Board website (www.cpaboard.state.la.us) for Affiliated Entities rule.] 5-7. All Firms should respond to these items (including individual licensees whether or not on a full or part-time basis).

* NOTE: If you checked Item 1 as “OTHER”, i.e., you are an incorporated CPA or single member LLC whose entity is an owner/member in another CPA firm, and client services are not performed directly by the solely-owned entity, you should state on the “Other (specify)” line of item 5 that you do not offer services through this entity and answer NO to the questions at item 6. [Licensees who perform attest services (SSARS, SAS and SSAE engagements) are required to have at least 20% of CPE in accounting and auditing subject matter. See Board Rule §§1301.A.1 and 1307.A.1.] 8-10. All Firms must respond (this included individual licensees who offer or perform professional services to clients or the public whether or not full or part-time). And, if applicable, provide the date of last Peer Review completion.

11. Respond to items (A) through (F) and enclose all applicable items.

12. Item applies only to out of state Firms, i.e., those not having any office or address in Louisiana.

13. Compute and enclose the renewal fee. If applicable, make check for the renewal fee payable to the State Board of CPAs of Louisiana.

Firms owned 100% by CPAs with active Louisiana CPA licenses do not have a fee for the Firm Permit renewal if filed timely. After January 31, additional fees apply - see due date below.

14. Must be completed by the Firm's designated Louisiana licensee.

________________________________________________________________________________________________________

DUE DATE - The correctly completed form, all applicable enclosures, and fees are due by January 31, 2009. Filing after the due date does not extend rights beyond January 31, 2009. Also note that: (a) if a renewal form is incomplete, the Firm permit is not considered "renewed", (b) the form with original signature must be submitted, and (3) after January 31 reinstatement and delinquent fees are due: $15 per each owner - if received after 1-31-09; or, $30 per each owner - if received after 2-28-09.





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