Section 7405. Requirements for a license as a public accountant  


Latest version.
  • To qualify
      for  a  license  as  a public accountant, an applicant shall fulfill the
      following requirements:
        (1) Application: file an application with the department;
        (2) Declaration of intention: a. Have filed a declaration of intention
      to practice as a public accountant with  the  department  on  or  before
      October  first,  nineteen  hundred  fifty-nine, on the basis of evidence
      that the applicant was engaged for a total of six years during  the  ten
      years   immediately   preceding  April  twenty-third,  nineteen  hundred
      fifty-nine, in the practice  of  public  accountancy  as  an  individual
      practitioner  or as a partner of a partnership or as an employee of such
      an individual practitioner or partnership engaged  in  the  practice  of
      public  accountancy  or  as  an  employee  of  a  department,  agency or
      instrumentality  of  the  United  States,  the  state,  or  a  political
      subdivision  of  the  state  in which employment his duties entailed the
      performance of all or some of the services which  would  constitute  the
      practice  of  public  accountancy,  or  a  combination  of the foregoing
      duties, or in the opinion of the board the equivalent thereof;
        b. Establish by evidence satisfactory to the board that at the date of
      the filing of said declaration of intention, the applicant had  complied
      with  the  conditions established by law on April twenty-third, nineteen
      hundred fifty-nine, has not violated the provisions relating to practice
      in public accountancy, and is about to engage in the practice of  public
      accountancy as his principal occupation as an individual practitioner or
      as a partner of a partnership;
        (3)  Character:  be  of  good  moral  character  as  determined by the
      department; and
        (4) Fees: pay a fee to the department for an initial  license  of  two
      hundred  twenty  dollars,  and a fee of two hundred ten dollars for each
      triennial registration period.