"CPA firm" means "CPA firm" as defined by RSA 309-B:3, IV, namely, "a sole proprietorship, a corporation, a partnership including a limited liability partnership, a limited liability company including a professional limited liability company, or any other legally authorized association issued a license under RSA 309-B:8."
N.H. Admin. Code § Ac 102.08
#10053 (eff 1-1-12) (from Ac 101.08 )