§ 33-1-201 — A person classified as retired may assume or use the title or designation "certified public accountant" or the abbreviation "CPA" and shall use the words "retired" adjacent to the designation "CPA" or "certified public accountant"

(h) Any individual certificate holder or individual with
practice privileges who is responsible for supervising
attestation services or compilation services or who signs or
authorizes someone to sign the accountant's report on the
financial statements shall meet the experience or competency
requirements set forth in the professional standards for such
services.
(j) Nothing in subsection (c) of this section shall be
construed to prohibit public accountants from providing the
services listed in subsection (c) of this section as long as the
public accountant does not hold himself out to be a certified
public accountant.
(k) The board shall issue a certificate to a holder of a
substantially equivalent foreign designation who meets the
requirements of paragraphs (a)(i) and (ii) of this section
provided that:
(i) The foreign authority which granted the
designation makes similar provision to allow a person who holds
a valid certificate issued by this state to obtain the foreign
authority's comparable designation; and
(ii) The foreign designation:
(A) Was issued by a foreign authority that
regulates the practice of certified public accountancy and the
foreign designation has not expired or been revoked or
suspended;
(B) Entitles the holder to issue reports upon
financial statements; and
(C) Was issued upon the basis of educational,
examination and experience requirements established by the
foreign authority or by law; and
(iii) The applicant:
(A) Received the designation based on
educational and examination standards substantially equivalent
to those in effect in this state at the time the foreign
designation was granted;
(B) Completed an experience requirement
substantially equivalent to the requirements of subparagraph
(a)(v)(D) of this section in the jurisdiction which granted the
foreign designation or has completed four (4) years of
professional experience in this state or meets equivalent
requirements within the ten (10) years immediately preceding the
application as prescribed by board rule; and
(C) Passed a uniform qualifying examination in
national standards acceptable to the board.
(m) An applicant for a certificate under subsection (k) of
this section shall list in the application all jurisdictions,
foreign and domestic, in which the applicant has applied for or
holds a designation to practice public accountancy. Each holder
of a certificate issued under subsection (k) of this section
shall notify the board in writing within thirty (30) days after
its occurrence of any issuance, denial, revocation or suspension
of a designation or commencement of a disciplinary or
enforcement action by any jurisdiction.
(n) The board has sole authority to interpret the
application of the provisions of subsections (k) and (m) of this
section.
(o) An active certificate of "certified public accountant"
shall be granted by the board to any person who makes
application and demonstrates eligibility under the substantial
equivalency standard when the person establishes a principal
place of business in this state. Qualifications may be
established through a designee as provided in board rule.
(p) An active certificate of "certified public accountant"
may be granted by the board to any person who makes application
but does not meet the eligibility under the substantial
equivalency standard upon a showing:
(i) The applicant passed the uniform certified public
accountant examination; and
(ii) The applicant had four (4) years of experience
of the type set forth in subparagraph (a)(v)(D) of this section
within the ten (10) years immediately preceding the application
as prescribed by board rule.