(a) An office established or maintained in this state by a firm of certified public accountants, a firm of public accountants, or a person described by § 901.355 must designate a resident manager who is responsible for the license of the firm or person, as applicable. The resident manager must be:
(1) an owner, member, partner, shareholder, or employee of the firm or person that occupies the office; and
(2) licensed under this chapter.
(b) A resident manager may serve in that capacity in only one office at a time except as authorized by board rule. The board by rule may establish a registration procedure under which a person may serve as resident manager of more than one office at a time.