A firm which does not have an office in this state may perform services described in subdivision 36-20B-1(5) or subdivision 36-20B-2(2) for a client residing in or having a home office in this state and may use the title CPAs, CPA firm, PAs, or PA firm without a permit issued under this chapter only if:
(1) The firm has the qualifications described in §§ 36-20B-33 and 36-20B-36; and
(2) The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67.