(1) All firms that establish or maintain offices in this state for the practice of public accounting shall register annually with the department.
(2) A fee may be charged for the annual registration of firms.
(3) Each firm that establishes or maintains satellite offices in this state for the practice of public accounting shall provide a list of the location of each satellite office in this state at the time of annual registration.
(4) A firm that does not have an office in this state may use the title "CPA" or "CPA firm" in this state without registering and may:
(a) offer or render attest services and compilations in this state if the firm:
(i) complies with the state's peer review and firm ownership qualifications;
(ii) performs the services through an individual with practice privileges under 37-50-325; and
(iii) has practice privileges that include offering or rendering attest and compilation services in the state where the firm has its principal place of business;
(b) perform professional services other than attest services or compilations in this state if the firm:
(i) performs the services through a person with practice privileges under 37-50-325; and
(ii) has practice privileges to perform the services in the state where the firm has its principal place of business.