37-50-313. Recognition of credentials of foreign accountants -- restriction on title used -- practice.
37-50-313. Recognition of credentials of foreign accountants -- restriction on title used -- practice. (1) The board may in its discretion recognize the credentials of any person of good moral character who is the holder of a certificate, license, or degree in a foreign country constituting a recognized qualification for the practice of public accounting in that country. A person whose credentials are recognized may use only the title under which the person is generally known in that country, followed by the name of the country from which the person received the certificate, license, or degree.
(2) A person whose credentials are recognized by the board may practice public accounting under the terms and conditions established by the board.
History: En. Sec. 16, Ch. 118, L. 1969; R.C.M. 1947, 66-1828; amd. Sec. 8, Ch. 375, L. 2003.