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L0037 - Registration of a Sole Proprietorship

A firm may not provide or offer to provide attest services or use the title "CPA," "CPAs," "CPA Firm," "Certified Public Accountants," "Certified Public Accounting Firm," or "Auditing Firm" or any variation of those titles unless the firm holds a firm license issued by the board or qualifies under a practice privilege. The simplest way to meet this requirement as an individual licensee is by registering with the Board as a sole proprietor. There is no need to register with the Secretary of State in order to practice as a sole proprietor.