§ 12-100-108 — Educational and experience requirements - rules

(1) On and
after July 1, 2015, a person meets the educational and experience requirements
necessary to be issued a certificate of certified public accountant if the applicant:

(a) (I) Has a baccalaureate or higher degree conferred by an accredited
college or university with an accounting program approved by the board or has a
baccalaureate with a nonaccounting concentration supplemented by what the
board determines to be the equivalent of an accounting concentration, including
related courses in other areas of business administration; and

(II) Has completed at least one hundred fifty semester hours of college
education approved by the board;

(b) Has successfully completed a course of study concerning the subject of
professional ethics approved by the board and passed a written examination
concerning the subject prepared and given by educational institutions or
professional organizations deemed qualified by the board to administer the
examination; and

(c) Has one year's experience that:

(I) Meets the requirements set by the board by rule;

(II) Is in any type of service or advice involving the use of accounting, attest,
compilation, management advisory, financial advisory, tax, or consulting skills,
which may be gained through employment in government, industry, academia, or
public practice; and

(III) Is verified by an actively licensed certified public accountant who meets
the requirements set by the board by rule.

Legislative History

Source: L. 2019: Entire title R&RE with relocations, (HB 19-1172), ch. 136, p. 798, � 1, effective October 1.