TITLE 37. PROFESSIONS AND OCCUPATIONS

CHAPTER 50. PUBLIC ACCOUNTANTS

Part 3. Licensing

Certified Public Accountants -- Licensure -- Qualifications And Requirements

37-50-302. Certified public accountants -- licensure -- qualifications and requirements. The board shall grant an initial license as a certified public accountant to any person who:

(1) is of good moral character;

(2) has successfully passed the certified public accountants' examination;

(3) meets the requirements of education and accounting experience set forth in this chapter and in board rules; and

(4) has successfully completed the professional ethics for CPAs course of the American institute of certified public accountants or its successor organization as defined in board rule.

History: En. Sec. 7, Ch. 118, L. 1969; amd. Sec. 5, Ch. 168, L. 1971; amd. Sec. 166, Ch. 350, L. 1974; R.C.M. 1947, 66-1819; amd. Sec. 9, Ch. 684, L. 1979; amd. Sec. 5, Ch. 335, L. 1983; amd. Sec. 9, Ch. 169, L. 2015.