32 §12241. Reciprocity (REPEALED)
§12241. Reciprocity (REPEALED) SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 2007, c. 402, Pt. Z, §15 (AMD). PL 2009, c. 242, §18 (RP).
32 §12242. Discontinuance of initial licensure as public accountant; renewal of existing licenses
§12242. Discontinuance of initial licensure as public accountant; renewal of existing licenses No new public accountant licenses may be issued by the board on or after the effective date of this section. Holders of existing public accountant licenses may renew their licenses in the same manner as set forth in section 12233 for certified public […]
32 §12251. License; individual (REPEALED)
§12251. License; individual (REPEALED) SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 1989, c. 483, §A54 (AMD). PL 1999, c. 245, §§8-11 (AMD). PL 2005, c. 347, §D4 (AMD). PL 2007, c. 384, §§9, 10 (AMD). PL 2007, c. 402, Pt. Z, §16 (AMD). PL 2009, c. 242, §20 (RP).
32 §12252. Licenses; accounting firms
§12252. Licenses; accounting firms 1. Licensure. The board shall grant or renew a license to accounting firms that submit the application required by the board, pay the fee as set under section 12203 and demonstrate their qualifications in accordance with this section. A. A firm must hold a license issued under this section if […]
32 §12253. Accountancy firm practice without license on the basis of substantial equivalency
§12253. Accountancy firm practice without license on the basis of substantial equivalency 1. Substantial equivalency. A firm with a principal place of business outside the State is presumed to have qualifications substantially equivalent to the State’s requirements and has all the privileges of licensees of the State and may provide professional services in the State […]
32 §12263. Appointment of commissioner as agent (REPEALED)
§12263. Appointment of commissioner as agent (REPEALED) SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 2007, c. 402, Pt. Z, §18 (AMD). PL 2009, c. 242, §22 (AMD). PL 2013, c. 217, Pt. K, §5 (RP).
32 §12273. Revocation or suspension (REPEALED)
§12273. Revocation or suspension (REPEALED) SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 1999, c. 547, §B78 (AMD). PL 1999, c. 547, §B80 (AFF). PL 2007, c. 402, Pt. Z, §19 (RP).
32 §12229. Licensees offering or rendering services in another state (REPEALED)
§12229. Licensees offering or rendering services in another state (REPEALED) SECTION HISTORY PL 1999, c. 245, §6 (NEW). PL 2007, c. 402, Pt. Z, §12 (AMD). PL 2009, c. 242, §10 (RP).
32 §12230. Application for licensure
§12230. Application for licensure 1. Licensure. The board shall issue a license as a certified public accountant to a person who submits the application required by the board, pays the fee as set under section 12203 and meets the qualifications set forth in section 12228. [PL 2009, c. 242, §11 (NEW).] 2. Timeliness of […]
32 §12231. Application for licensure on the basis of an out-of-state license or certificate
§12231. Application for licensure on the basis of an out-of-state license or certificate 1. Substantial equivalency. The holder of a license or certificate issued by another state who establishes that holder’s principal place of business in this State shall request the issuance of a license from the board prior to establishing such principal place of […]