37-50-311. Certified public accountants -- waiver of examination.
37-50-311. Certified public accountants -- waiver of examination. The board in its discretion may waive the examination and issue a certificate as a certified public accountant to any person otherwise eligible who is the holder of:
(1) a certificate, license, or permit as a certified public accountant, then in full force and effect, issued under the laws of any state;
(2) a certificate, license, or degree in a foreign country constituting a recognized qualification for the practice of public accounting in that country, comparable to that of a certified public accountant in this state, which is then in full force and effect; or
(3) a certificate, license, or degree that the board considers to be subject to requirements or qualifications substantially equivalent to or greater than the requirements of this state at the time of the holder's application.
History: En. Sec. 15, Ch. 118, L. 1969; R.C.M. 1947, 66-1827(part); amd. Sec. 9, Ch. 335, L. 1983; amd. Sec. 6, Ch. 375, L. 2003.