§ 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public accountant” shall be granted by the Board to any person: (1) who is of good character; (2) who completes: (A) [Repealed.] (B) 150 or more semester hours of college credit at a college or university recognized by the Board, including a baccalaureate degree […]
§ 72a. General licensing provisions (a) If a licensee has a principal place of business for the practice of public accounting, the license shall be prominently displayed at that place. (b) Licensing standards adopted and used by the Board, and its procedures, shall be fair and reasonable and shall be designed and implemented to measure […]
§ 72b. Licensure by endorsement Without requiring an examination, the Board shall issue an appropriate license to a public accountant who is licensed or certified under the laws of another state: (1) with education, examination, and experience requirements that the Board considers to be substantially equal to those of this State; or (2)(A) upon a […]
§ 73. Corporations practicing public accounting A corporation, limited liability company, partnership, or other business organization engaged in the practice of public accounting may be disciplined by the Board for the unprofessional conduct of its officers, directors, managers, members, partners, shareholders, and employees. Disciplinary action against a corporation, limited liability company, partnership, or other business […]
§ 74. Firms; registration and ownership (a) A firm shall be required to obtain registration pursuant to this section if the firm: (1) has an office established or maintained in this State for the practice of public accounting; (2) has an office established or maintained in this State that uses the title “CPA” or “CPA […]
§ 74c. Substantial equivalency (a) An individual whose principal place of business is not in this State shall be presumed to have qualifications substantially equivalent to this State’s requirements and shall have the privileges of licensure of this State, without the need to obtain a license under section 72b of this title, if the individual: […]
§ 75. Renewal (a) Public accountant licenses and firm registrations under this chapter shall be renewed every two years on payment of the required fee. (b) As a condition of renewal of a license as a public accountant, the Board may require that the licensee establish that he or she has satisfied continuing education requirements […]
§ 75a. Agent for process An application under this chapter for a license or registration by a person who is not a resident of this State shall constitute the appointment of the Secretary of State as an agent for service of process in any action or proceeding arising out of any transaction, activity, or operation […]
