37-50-305. Education requirements. (1) An applicant for initial licensure as a certified public accountant must have:
(a) graduated from an accredited college or university with a baccalaureate degree and at least 150 semester hours of credit; and
(b) met the requirements for accounting and business course credit hours specified by board rule.
(2) For the purposes of this section, "initial licensure" means that the applicant has never been licensed as a certified public accountant by any jurisdiction.