§ 71a - License by examination
§ 71a. License by examination
(a) A license as a "certified public accountant" shall be granted by the board to any person:
(1) who is of good character;
(2) who completes:
Subdivision (a)(2)(A)(i) effective until July 1, 2014; see subdivision set out below.(A)(i) a baccalaureate degree, including a minimum of 30 semester hours of accounting, auditing, and related subjects as the board determines to be appropriate, and two years of experience in public accounting, and meets the requirements prescribed by board by rule, or has other experience or employment, which the board in its discretion considers substantially equivalent; or
Subdivision (a)(2)(A)(i) repealed effective July 1, 2014; see subdivision set out above.(A)(i) [Repealed.]
(ii) 150 or more semester hours of college credit at a college or university recognized by the board, including a baccalaureate degree and a minimum of 42 semester hours of accounting, auditing and related subjects as the board determines to be appropriate, and one year of experience in public accounting, meeting the requirements prescribed by board rule or other experience or employment which the board in its discretion considers substantially equivalent; and
(3) who has passed the examination required under subsection (b) of this section.
(b) The board shall administer an examination using a nationally recognized uniform certified public accountants' examination and advisory grading service.
(c) An applicant who has not yet completed a baccalaureate degree may sit for the exam upon the completion of 120 semester hours at an institution recognized by the board, including a minimum of 30 semester hours of accounting, auditing, and related subjects as the board determines to be appropriate. (Added 1997, No. 145 (Adj. Sess.), § 7; amended 2001, No. 129 (Adj. Sess.), § 9; eff. June 13, 2002; 2007, No. 29, § 10; 2007, No. 163 (Adj. Sess.), § 6; 2009, No. 35, § 41(b), eff. July 1, 2014.)