37-50-304. Public accountants -- licensure without examination of former military personnel -- examination otherwise required.
37-50-304. Public accountants -- licensure without examination of former military personnel -- examination otherwise required. (1) A person serving in the armed forces of the United States on July 1, 1969, who immediately prior to entering the armed forces represented to the public that the person was a public accountant and who was engaged as a principal in this state in the practice of public accounting as the person's principal occupation prior to service in the armed forces may register with the department within 6 months after the date of the person's separation from active service and, on registration and payment of the license fee, be issued a license by the department as a licensed public accountant. A principal is either the owner of or a partner in an existing accounting practice on July 1, 1969.
(2) To be issued a license as a licensed public accountant, a person who does not qualify under subsection (1) shall successfully complete those portions of the examination prescribed by the board by rule. The board may require successful completion of alternate portions of the examination for applicants holding valid United States treasury cards at the time of taking the examination.
History: En. Sec. 9, Ch. 118, L. 1969; amd. Sec. 168, Ch. 350, L. 1974; R.C.M. 1947, 66-1821; amd. Sec. 1, Ch. 218, L. 1993; amd. Sec. 100, Ch. 467, L. 2005.