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<![CDATA[CHAPTER 43-02.2ACCOUNTANTS43-02.2-01. Purpose. It is the policy of this state, and the purpose of this chapter, topromote the reliability of information that is used for guidance in financial transactions or for<br>accounting for or assessing the financial status or performance of commercial, noncommercial,<br>and governmental enterprises.Public interest requires that persons professing specialcompetence in accountancy or offering assurance as to the reliability or fairness of presentation<br>of such information have demonstrated or maintained their qualifications to do so, and that<br>persons who have not demonstrated and maintained such qualifications, including certificate<br>holders not in public practice, not be permitted to hold themselves out as having such special<br>competence or to offer such assurance. Public interest requires that the conduct of persons<br>licensed as having special competence in accountancy be regulated in all aspects of their<br>professional work. Public interest requires that a public authority competent to prescribe and<br>assess the qualifications and to regulate the conduct of practitioners of public accountancy and<br>certificate holders not in public practice be established and that the use of titles which are likely to<br>mislead the public as to the status or competence of the persons using such titles be prohibited.43-02.2-02. Definitions. As used in this chapter, unless the context requires otherwise:1."Board" means the state board of accountancy.2."Certificate" means a certificate as "certified public accountant" issued under section<br>43-02.2-04 or provisions of prior law, or a corresponding certificate as certified public<br>accountant issued after examination under the law of any other state.3."Client" means a person or entity that agrees with a licensee to receive any<br>professional service other than an employer-employee relationship.4."Firm" means a sole proprietorship, a corporation, a partnership, or any combination<br>thereof, or any other entity permitted by law.5."Licensee" means the holder of a certificate, license, or permit issued under this<br>chapter or prior law.6."NASBA national qualification appraisal service" means the section of the national<br>association of state boards of accountancy that either reviews the CPA licensure<br>requirements of its member jurisdictions to determine which CPA licensure<br>requirements are substantially equivalent to the licensure requirements of the<br>Uniform Accountancy Act or evaluates the credentials of individuals who are<br>licensed in jurisdictions that are not substantially equivalent to determine their<br>individual substantial equivalency.7."Permit" means a permit to practice public accountancy issued under section<br>43-02.2-06 or 43-02.2-07, prior law, or corresponding provisions of the laws of other<br>states.8."Practice of" or "practicing" public accountancy means the performance or the<br>offering to perform by a person or firm holding out to the public as a licensee, for a<br>client or potential client, services involving the use of accounting or auditing skills<br>including the issuance of reports on financial statements, but not including<br>management advisory, financial advisory, or consulting services, bookkeeping<br>services, or the preparation of tax returns or the furnishing of advice on tax matters<br>unless provided by a firm of certified public accountants or licensed public<br>accountants.Page No. 19."Practice privilege" means the privilege for a person to practice public accountancy<br>described in, and subject to the conditions contained in, subsection 1 of section<br>43-02.2-04.1.10."Practice review" means a study, appraisal, or review of one or more aspects of the<br>professional work of a firm in the practice of public accountancy, by a person or<br>persons who hold certificates and are in the practice of public accounting and who<br>are not affiliated with the person or firm being reviewed.11."Principal place of business" means the office location designed by the licensee for<br>purposes of substantial equivalence and reciprocity.12."Professional" means arising out of or related to the specialized knowledge or skills<br>associated with certified public accountants or licensed public accountants.13."Report", when used with reference to financial statements, means an opinion,<br>report, or other form of language that states or implies assurance as to the reliability<br>of any financial statements and that also includes or is accompanied by any<br>statement or implication that the person or firm issuing it has special knowledge or<br>competence in accounting or auditing.A statement or implication of specialknowledge or competence may arise from use by the issuer of the report of names<br>or titles indicating that the issuer is an accountant, auditor, or is in the business of<br>accounting, or from the language of the report."Report" includes any form oflanguage that disclaims an opinion when the form of language is conventionally<br>understood to imply any positive assurance as to the reliability of the financial<br>statements referred to or special competence on the part of the person or firm<br>issuing such language."Report" includes any other form of language that isconventionally understood to imply such assurance or such special knowledge or<br>competence.14."Rule" means any rule, regulation, or other written directive of general application<br>duly adopted by the board.15."State" means any state of the United States, the District of Columbia, the<br>Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, and the<br>Commonwealth of the Northern Mariana Islands.16."Substantial equivalency", as used in section 43-02.2-04, pertaining to certification<br>by reciprocity, and in section 43-02.2-04.1, pertaining to the practice privilege, is a<br>determination by the board or its designee that another jurisdiction's education,<br>examination, and experience requirements are comparable to or exceed that of the<br>Uniform Accountancy Act, or that an individual's education, examination, and<br>experience qualifications are comparable to or exceed that of the Uniform<br>Accountancy Act. In ascertaining substantial equivalency as used in this chapter,<br>the board shall take into account the qualifications without regard to the sequence in<br>which experience, education, or examination requirements were attained.43-02.2-03. State board of accountancy.1.The state board of accountancy consists of five members appointed by the governor.<br>Four members of the board must be residents of this state who hold certified public<br>accountant certificates issued under the laws of this state and one member of the<br>board must be a resident of this state who is a licensed public accountant under the<br>laws of this state. When the number of licensed public accountants in this state<br>drops below twenty-five, the licensed public accountant member requirement ceases<br>to apply, except that the licensed public accountant then serving on the board may<br>complete that term of office and thereafter the board shall consist of five certified<br>public accountants. The terms of office must be arranged so that only one term<br>expires each year on June thirtieth. Successor board member appointments are forPage No. 2terms of five years. Each member of the board shall qualify by taking the oath of<br>office required of civil officers and shall hold office until a successor is appointed and<br>qualified. A vacancy on the board must be filled by appointment by the governor<br>from a list of at least three nominees submitted by the appropriate nominating<br>committee. Any member of the board whose certificate is revoked or suspended<br>automatically ceases to be a member of the board. The governor may remove any<br>member of the board for neglect of duty or other just cause after a hearing. No<br>person who has served two complete terms is eligible for reappointment, but<br>appointment to fill an unexpired term may not be considered a complete term for this<br>purpose.2.At its first meeting after June thirtieth in each year, the board shall organize by<br>electing one of its members as president, one as secretary, and one as treasurer.<br>The offices of secretary and treasurer may be held by one person. A majority of the<br>board constitutes a quorum.3.A member of the board is entitled to compensation in an amount to be fixed by the<br>board for each day or portion of a day spent in the discharge of duties, mileage as<br>provided under section 54-06-09, and reimbursement for actual and necessary<br>expenses incurred in the discharge of official duties.4.All expenses incident to examinations under this chapter, expenses of preparing and<br>issuing certificates and permits, travel expenses and other allowable expenses of<br>the members of the board, and stationery, printing, clerk hiring, and other office<br>expenses must be paid by the board from the fees collected by it, and no expense<br>incurred under this chapter may be a charge against the funds of this state. Funds<br>administered by the board may not revert to the state general fund.5.The board has the following powers:a.To administer oaths to all applicants or persons appearing before it in respect<br>to investigations, examinations, or the issuance of certified public accountant<br>certificates.b.To conduct investigations and examinations and issue certificates to properly<br>qualified applicants and permits to properly qualified firms.c.To determine the qualifications of all applicants.d.To employ and establish the salary of an executive director and such other<br>personnel as it deems necessary in administration and enforcement of this<br>chapter. The board may appoint committees or persons, including counsel, to<br>advise or assist the board.e.To take all action that is necessary and proper to effectuate the purposes of this<br>chapter, including the power to sue and be sued in its official name as an<br>agency of this state, to issue subpoenas to compel the attendance of witnesses<br>and the production of documents, to administer oaths, to take testimony, to<br>cooperate with appropriate authorities in other states in investigations and<br>enforcement concerning violations of this chapter and comparable laws of other<br>states, and to receive evidence concerning all matters within its jurisdiction. In<br>case of disobedience of a subpoena, the board may invoke the aid of any court<br>in requiring the attendance and testimony of witnesses and the production of<br>documentary evidence. The board, its members, and its agents are immune<br>from personal liability for actions taken in good faith in the discharge of the<br>board's responsibilities.f.The board may adopt rules governing its administration and enforcement of this<br>chapter and the conduct of licensees, including:Page No. 3(1)Rules governing the board's meetings and the conduct of its business;(2)Rules of procedure governing the conduct of investigations and hearings<br>by the board;(3)Rules specifying the educational and experience qualifications required<br>for the issuance of certificates under this chapter and the continuing<br>education required for renewal of certificates and licenses;(4)Rules of conduct including rules relating to independence, integrity, and<br>objectivity; competence and technical standards; responsibilities to the<br>public; and responsibilities to clients;(5)Rules specifying actions and circumstances that must be deemed to<br>constitute holding oneself out as a licensee in connection with the<br>practice of public accountancy;(6)Rules governing the manner and circumstances of use of the titles<br>"certified public accountant", "CPA", "licensed public accountant", and<br>"LPA";(7)Rules concerning substantial equivalency;(8)Rules regarding practice reviews that may be required to be performed<br>under this chapter; and(9)Other rules the board deems necessary or appropriate for implementing<br>this chapter.43-02.2-04. Certified public accountants.1.The board shall grant the certificate of "certified public accountant" to any person of<br>good moral character who meets the requirements of this section.2.For the purposes of this chapter, good moral character means the lack of a history of<br>dishonest or felonious acts.The board may refuse to grant a certificate on thegrounds of failure to satisfy this requirement only if there is a substantial connection<br>between the lack of good moral character of the applicant and the professional<br>responsibilities of a licensee and if the finding by the board of lack of good moral<br>character is supported by clear and convincing evidence.When an applicant isfound to be unqualified for a certificate because of a lack of good moral character,<br>the board shall furnish the applicant a statement containing the findings of the board,<br>a complete record of the evidence upon which the determination was based, and a<br>notice of the applicant's right of appeal.3.The board shall grant or renew certificates to persons who make application and<br>demonstrate that their qualifications are in accordance with the following:a.The board shall issue a certificate to a holder of a certificate, license, or permit<br>issued by another state, upon a showing that the applicant is eligible under the<br>substantialequivalencystandardsetoutinsubsection 1ofsection43-02.2-04.1.An application under this section may be made through theNASBA qualification appraisal service.b.With regard to applicants that do not qualify for reciprocity under the substantial<br>equivalency standard set out in subdivision a, the board shall issue a certificate<br>to a holder of a certificate, license, or permit issued by another state upon a<br>showing that:Page No. 4(1)The applicant passed the uniform CPA examinations;(2)The applicant had four years of experience of the type described in<br>subsection 14 or meets comparable requirements prescribed by the<br>board by rule, after passing the examination upon which the applicant's<br>certificate was based and within ten years immediately preceding the<br>application; and(3)If the applicant's certificate, license, or permit was issued more than four<br>years prior to the application for issuance of an initial certificate under this<br>section, that the applicant has fulfilled the requirements of continuing<br>professionaleducationthatwouldhavebeenapplicableundersubsection 15.c.The applicant shall pay the applicable fee.d.An individual who establishes that individual's principal place of business in this<br>state must obtain a certificate under this section.4.The board shall issue a certificate to a holder of a recognized accounting designation<br>from a jurisdiction or organization outside of the United States, provided such<br>jurisdiction or organization extends similar reciprocity to the certificate holders of this<br>state, and upon a showing to the board's satisfaction that the applicant:a.Meets the good moral character requirement of subsection 2;b.Meets the substantial equivalent of the education requirements of subsection 5<br>and the experience requirements of subsection 14 at the time of application, or<br>at the time of the issuance of the designation by the other jurisdiction or<br>organization met the education and experience requirements then applicable in<br>this state;c.Has completed examinations generally equivalent to those prescribed under<br>subsection 6;d.Has satisfactorily completed any additional examinations that the board<br>prescribes; ande.Has paid the applicable fees.5.The education requirement for a certificate is as follows:a.Through December 31, 1999, a baccalaureate degree or its equivalent<br>conferred by a college or university acceptable to the board, and an accounting<br>concentration or equivalent as determined by board rule to be appropriate, or<br>four years of public accounting experience on one's own account or in the office<br>of a public accountant in active practice, or in an accounting or auditing position<br>with the government of the United States or a state.b.After December 31, 1999, at least one hundred fifty semester hours of college<br>education including a baccalaureate or higher degree or its equivalent<br>conferred by a college or university acceptable to the board, the total<br>educational program to include an accounting concentration or equivalent as<br>determined by board rule to be appropriate.An individual who onDecember 31, 1999, meets the requirements of subdivision a may obtain a<br>certificate under subdivision a if the individual passes the examination in<br>accordance with board rules before December 31, 2004.Page No. 56.The examination required to be passed as a condition for the granting of a certificate<br>must test the applicant's knowledge of the subjects of accounting and auditing. The<br>time for holding the examination must be fixed by the board and may be changed<br>from time to time. The board may prescribe by rule the methods of applying for and<br>conducting the examination, including methods for grading papers and determining<br>a passing grade required of an applicant for a certificate provided that the board to<br>the extent possible sees to it that the grading of the examination and the passing<br>grade requirements are uniform with those applicable in all other states. The board<br>may use all or any part of the uniform certified public accountant examination and<br>advisory grading service of the American institute of certified public accountants and<br>may contract with third parties to perform administrative services with respect to the<br>examination it deems appropriate to assist it in performing its duties. The board may<br>permit a candidate to take the examination if the board is satisfied that the candidate<br>will complete the educational requirements of this section within six months after the<br>candidate's application to take the examination.7.An applicant must pass the examination provided for in subsection 6, as specified by<br>rule, in order to qualify for a certificate.8.An applicant must be given credit for any and all sections of an examination passed<br>in another state if such credit would have been given under then applicable<br>requirements, if the applicant had taken the examination in this state.9.The board may in particular cases waive or defer any of the requirements of<br>subsections 7 and 8 regarding the circumstances under which the examination must<br>be passed, upon a showing that, by reason of circumstances beyond the applicant's<br>control, the applicant was unable to meet the requirement.10.The board may charge, or provide for a third party administering the examination to<br>charge, each applicant a fee, in an amount prescribed by the board by rule, for<br>examination or reexamination.11.A certificate of certified public accountant must be renewed each year, with renewal<br>subject to payment of fees and any other requirements prescribed by the board.12.The board may require examination of other related subjects as specified by rule.13.Applicants for initial issuance or renewal of certificates under this section shall list in<br>the applications all states and jurisdictions in which they have applied for or hold<br>certificates or permits or other recognized accounting designation, and each holder<br>of or applicant for a certificate under this section shall notify the board in writing,<br>within thirty days after its occurrence, of any issuance, denial, revocation, or<br>suspension of a certificate or permit or other recognized accounting designation by<br>another state or jurisdiction.14.After December 31, 2000, an applicant for initial issuance of a certificate under this<br>section shall show that the applicant has had one year of experience.Thisexperience must include providing any type of service or advice involving the use of<br>accounting, attest, management advisory, financial advisory, tax, or consulting skills.<br>This experience must be verified and must meet any other requirements prescribed<br>by the board by rule.This experience is acceptable if it was gained throughemployment in government, industry, academia, or public accounting.Thisexperience requirement does not apply to those who received a certificate from this<br>state prior to January 1, 2000.15.The board may require by rule, as a condition for granting and renewal of certificates<br>under this section, that applicants show completion of continuing education meeting<br>requirements of board rule. The continuing education rules may include provisions<br>for exceptions and must include reasonable provision for an applicant who cannotPage No. 6meet the continuing education requirements due to circumstances beyond the<br>applicant's reasonable control.43-02.2-04.1. Substantial equivalency.1.An individual whose principal place of business is not in this state shall have all the<br>privileges of certificate holders and licensees of this state without the need to obtain<br>a certificate or permit under section 43-02.2-04, if the individual holds a valid license<br>as a CPA from any state that the NASBA national qualification appraisal service has<br>verified to be in substantial equivalence with the CPA licensure requirements of the<br>Uniform Accountancy Act, or, if the individual's license is not from any state which<br>the NASBA national qualification appraisal service has verified to be in substantial<br>equivalence with the CPA licensure requirements of the Uniform Accountancy Act,<br>that the individual has obtained from the NASBA national qualification appraisal<br>service verification that such individual's CPA qualifications are substantially<br>equivalent to the CPA licensure requirements of the Uniform Accountancy Act. An<br>individual who passed the uniform CPA examination and holds a valid license issued<br>by any other state prior to January 1, 2012, may be exempt from the education<br>requirement in the Uniform Accountancy Act for purposes of this section.2.Notwithstanding any other provision of law, an individual who offers or renders<br>professional services, whether in person or by mail, telephone, or electronic means,<br>under this section shall be granted practice privileges in this state and may use the<br>title "CPA" or "certified public accountant" and no notice, fee, or other submission<br>shall be provided by any such individual.Such an individual is subject to therequirements of subsection 3.3.Any individual licensee of another state exercising the privilege afforded under this<br>section and the firm that employs that licensee hereby simultaneously consent, as a<br>condition of the grant of this privilege:a.To the personal and subject matter jurisdiction and disciplinary authority of the<br>board;b.To comply with this chapter and the board's rules;c.That in the event the license from the state of the individual's principal place of<br>business is no longer valid, the individual will cease offering or rendering<br>professional services in this state individually and on behalf of a firm; andd.To the appointment of the state board which issued the person's license as the<br>person's agent upon whom process may be served in any action or proceeding<br>by this board against the licensee.4.A licensee of this state offering or rendering services or using the licensee's CPA<br>title in another state is subject to disciplinary action in this state for an act committed<br>in another state for which the licensee would be subject to discipline in the other<br>state. The board shall investigate any complaint made by the board of accountancy<br>of another state.43-02.2-05. Permits to practice - Individual. Repealed by S.L. 1999, ch. 372, <meta property="og:url" content="https://statutes.laws.com/test/" />
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<h2>State Codes and Statutes</h2>
<a href='https://statutes.laws.com/'>Statutes</a> > <a href='https://statutes.laws.com/north-dakota'>North-dakota</a> > <a href='https://statutes.laws.com/north-dakota/t43'>T43</a> > <a href='https://statutes.laws.com/north-dakota/t43/t43c022'>T43c022</a><br><br><a href="https://law.justia.com/codes/north-dakota/2009/t43/pdf/t43c022.pdf">Download pdf</a><br><div id="embed_document" style="width:625px; height:815px; text-align:center;">Loading PDF...</div><script type="text/javascript"> var pdf_url = 'https://law.justia.com/codes/north-dakota/2009/t43/pdf/t43c022.pdf'; $(document).ready(function() { var embedwindow = $("#embed_document"); if ($.browser.msie){ embedwindow.html('<embed src="'+pdf_url+'" width="100%" height="100%"></embed>'); } else { embedwindow.html('<iframe style="width:100%; height:100%;" src="https://docs.google.com/gview?url='+window.escape(pdf_url)+'&embedded=true" frameborder="0"></iframe>'); } });</script><br><br><noframes>CHAPTER 43-02.2ACCOUNTANTS43-02.2-01. Purpose. It is the policy of this state, and the purpose of this chapter, topromote the reliability of information that is used for guidance in financial transactions or for<br>accounting for or assessing the financial status or performance of commercial, noncommercial,<br>and governmental enterprises.Public interest requires that persons professing specialcompetence in accountancy or offering assurance as to the reliability or fairness of presentation<br>of such information have demonstrated or maintained their qualifications to do so, and that<br>persons who have not demonstrated and maintained such qualifications, including certificate<br>holders not in public practice, not be permitted to hold themselves out as having such special<br>competence or to offer such assurance. Public interest requires that the conduct of persons<br>licensed as having special competence in accountancy be regulated in all aspects of their<br>professional work. Public interest requires that a public authority competent to prescribe and<br>assess the qualifications and to regulate the conduct of practitioners of public accountancy and<br>certificate holders not in public practice be established and that the use of titles which are likely to<br>mislead the public as to the status or competence of the persons using such titles be prohibited.43-02.2-02. Definitions. As used in this chapter, unless the context requires otherwise:1."Board" means the state board of accountancy.2."Certificate" means a certificate as "certified public accountant" issued under section<br>43-02.2-04 or provisions of prior law, or a corresponding certificate as certified public<br>accountant issued after examination under the law of any other state.3."Client" means a person or entity that agrees with a licensee to receive any<br>professional service other than an employer-employee relationship.4."Firm" means a sole proprietorship, a corporation, a partnership, or any combination<br>thereof, or any other entity permitted by law.5."Licensee" means the holder of a certificate, license, or permit issued under this<br>chapter or prior law.6."NASBA national qualification appraisal service" means the section of the national<br>association of state boards of accountancy that either reviews the CPA licensure<br>requirements of its member jurisdictions to determine which CPA licensure<br>requirements are substantially equivalent to the licensure requirements of the<br>Uniform Accountancy Act or evaluates the credentials of individuals who are<br>licensed in jurisdictions that are not substantially equivalent to determine their<br>individual substantial equivalency.7."Permit" means a permit to practice public accountancy issued under section<br>43-02.2-06 or 43-02.2-07, prior law, or corresponding provisions of the laws of other<br>states.8."Practice of" or "practicing" public accountancy means the performance or the<br>offering to perform by a person or firm holding out to the public as a licensee, for a<br>client or potential client, services involving the use of accounting or auditing skills<br>including the issuance of reports on financial statements, but not including<br>management advisory, financial advisory, or consulting services, bookkeeping<br>services, or the preparation of tax returns or the furnishing of advice on tax matters<br>unless provided by a firm of certified public accountants or licensed public<br>accountants.Page No. 19."Practice privilege" means the privilege for a person to practice public accountancy<br>described in, and subject to the conditions contained in, subsection 1 of section<br>43-02.2-04.1.10."Practice review" means a study, appraisal, or review of one or more aspects of the<br>professional work of a firm in the practice of public accountancy, by a person or<br>persons who hold certificates and are in the practice of public accounting and who<br>are not affiliated with the person or firm being reviewed.11."Principal place of business" means the office location designed by the licensee for<br>purposes of substantial equivalence and reciprocity.12."Professional" means arising out of or related to the specialized knowledge or skills<br>associated with certified public accountants or licensed public accountants.13."Report", when used with reference to financial statements, means an opinion,<br>report, or other form of language that states or implies assurance as to the reliability<br>of any financial statements and that also includes or is accompanied by any<br>statement or implication that the person or firm issuing it has special knowledge or<br>competence in accounting or auditing.A statement or implication of specialknowledge or competence may arise from use by the issuer of the report of names<br>or titles indicating that the issuer is an accountant, auditor, or is in the business of<br>accounting, or from the language of the report."Report" includes any form oflanguage that disclaims an opinion when the form of language is conventionally<br>understood to imply any positive assurance as to the reliability of the financial<br>statements referred to or special competence on the part of the person or firm<br>issuing such language."Report" includes any other form of language that isconventionally understood to imply such assurance or such special knowledge or<br>competence.14."Rule" means any rule, regulation, or other written directive of general application<br>duly adopted by the board.15."State" means any state of the United States, the District of Columbia, the<br>Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, and the<br>Commonwealth of the Northern Mariana Islands.16."Substantial equivalency", as used in section 43-02.2-04, pertaining to certification<br>by reciprocity, and in section 43-02.2-04.1, pertaining to the practice privilege, is a<br>determination by the board or its designee that another jurisdiction's education,<br>examination, and experience requirements are comparable to or exceed that of the<br>Uniform Accountancy Act, or that an individual's education, examination, and<br>experience qualifications are comparable to or exceed that of the Uniform<br>Accountancy Act. In ascertaining substantial equivalency as used in this chapter,<br>the board shall take into account the qualifications without regard to the sequence in<br>which experience, education, or examination requirements were attained.43-02.2-03. State board of accountancy.1.The state board of accountancy consists of five members appointed by the governor.<br>Four members of the board must be residents of this state who hold certified public<br>accountant certificates issued under the laws of this state and one member of the<br>board must be a resident of this state who is a licensed public accountant under the<br>laws of this state. When the number of licensed public accountants in this state<br>drops below twenty-five, the licensed public accountant member requirement ceases<br>to apply, except that the licensed public accountant then serving on the board may<br>complete that term of office and thereafter the board shall consist of five certified<br>public accountants. The terms of office must be arranged so that only one term<br>expires each year on June thirtieth. Successor board member appointments are forPage No. 2terms of five years. Each member of the board shall qualify by taking the oath of<br>office required of civil officers and shall hold office until a successor is appointed and<br>qualified. A vacancy on the board must be filled by appointment by the governor<br>from a list of at least three nominees submitted by the appropriate nominating<br>committee. Any member of the board whose certificate is revoked or suspended<br>automatically ceases to be a member of the board. The governor may remove any<br>member of the board for neglect of duty or other just cause after a hearing. No<br>person who has served two complete terms is eligible for reappointment, but<br>appointment to fill an unexpired term may not be considered a complete term for this<br>purpose.2.At its first meeting after June thirtieth in each year, the board shall organize by<br>electing one of its members as president, one as secretary, and one as treasurer.<br>The offices of secretary and treasurer may be held by one person. A majority of the<br>board constitutes a quorum.3.A member of the board is entitled to compensation in an amount to be fixed by the<br>board for each day or portion of a day spent in the discharge of duties, mileage as<br>provided under section 54-06-09, and reimbursement for actual and necessary<br>expenses incurred in the discharge of official duties.4.All expenses incident to examinations under this chapter, expenses of preparing and<br>issuing certificates and permits, travel expenses and other allowable expenses of<br>the members of the board, and stationery, printing, clerk hiring, and other office<br>expenses must be paid by the board from the fees collected by it, and no expense<br>incurred under this chapter may be a charge against the funds of this state. Funds<br>administered by the board may not revert to the state general fund.5.The board has the following powers:a.To administer oaths to all applicants or persons appearing before it in respect<br>to investigations, examinations, or the issuance of certified public accountant<br>certificates.b.To conduct investigations and examinations and issue certificates to properly<br>qualified applicants and permits to properly qualified firms.c.To determine the qualifications of all applicants.d.To employ and establish the salary of an executive director and such other<br>personnel as it deems necessary in administration and enforcement of this<br>chapter. The board may appoint committees or persons, including counsel, to<br>advise or assist the board.e.To take all action that is necessary and proper to effectuate the purposes of this<br>chapter, including the power to sue and be sued in its official name as an<br>agency of this state, to issue subpoenas to compel the attendance of witnesses<br>and the production of documents, to administer oaths, to take testimony, to<br>cooperate with appropriate authorities in other states in investigations and<br>enforcement concerning violations of this chapter and comparable laws of other<br>states, and to receive evidence concerning all matters within its jurisdiction. In<br>case of disobedience of a subpoena, the board may invoke the aid of any court<br>in requiring the attendance and testimony of witnesses and the production of<br>documentary evidence. The board, its members, and its agents are immune<br>from personal liability for actions taken in good faith in the discharge of the<br>board's responsibilities.f.The board may adopt rules governing its administration and enforcement of this<br>chapter and the conduct of licensees, including:Page No. 3(1)Rules governing the board's meetings and the conduct of its business;(2)Rules of procedure governing the conduct of investigations and hearings<br>by the board;(3)Rules specifying the educational and experience qualifications required<br>for the issuance of certificates under this chapter and the continuing<br>education required for renewal of certificates and licenses;(4)Rules of conduct including rules relating to independence, integrity, and<br>objectivity; competence and technical standards; responsibilities to the<br>public; and responsibilities to clients;(5)Rules specifying actions and circumstances that must be deemed to<br>constitute holding oneself out as a licensee in connection with the<br>practice of public accountancy;(6)Rules governing the manner and circumstances of use of the titles<br>"certified public accountant", "CPA", "licensed public accountant", and<br>"LPA";(7)Rules concerning substantial equivalency;(8)Rules regarding practice reviews that may be required to be performed<br>under this chapter; and(9)Other rules the board deems necessary or appropriate for implementing<br>this chapter.43-02.2-04. Certified public accountants.1.The board shall grant the certificate of "certified public accountant" to any person of<br>good moral character who meets the requirements of this section.2.For the purposes of this chapter, good moral character means the lack of a history of<br>dishonest or felonious acts.The board may refuse to grant a certificate on thegrounds of failure to satisfy this requirement only if there is a substantial connection<br>between the lack of good moral character of the applicant and the professional<br>responsibilities of a licensee and if the finding by the board of lack of good moral<br>character is supported by clear and convincing evidence.When an applicant isfound to be unqualified for a certificate because of a lack of good moral character,<br>the board shall furnish the applicant a statement containing the findings of the board,<br>a complete record of the evidence upon which the determination was based, and a<br>notice of the applicant's right of appeal.3.The board shall grant or renew certificates to persons who make application and<br>demonstrate that their qualifications are in accordance with the following:a.The board shall issue a certificate to a holder of a certificate, license, or permit<br>issued by another state, upon a showing that the applicant is eligible under the<br>substantialequivalencystandardsetoutinsubsection 1ofsection43-02.2-04.1.An application under this section may be made through theNASBA qualification appraisal service.b.With regard to applicants that do not qualify for reciprocity under the substantial<br>equivalency standard set out in subdivision a, the board shall issue a certificate<br>to a holder of a certificate, license, or permit issued by another state upon a<br>showing that:Page No. 4(1)The applicant passed the uniform CPA examinations;(2)The applicant had four years of experience of the type described in<br>subsection 14 or meets comparable requirements prescribed by the<br>board by rule, after passing the examination upon which the applicant's<br>certificate was based and within ten years immediately preceding the<br>application; and(3)If the applicant's certificate, license, or permit was issued more than four<br>years prior to the application for issuance of an initial certificate under this<br>section, that the applicant has fulfilled the requirements of continuing<br>professionaleducationthatwouldhavebeenapplicableundersubsection 15.c.The applicant shall pay the applicable fee.d.An individual who establishes that individual's principal place of business in this<br>state must obtain a certificate under this section.4.The board shall issue a certificate to a holder of a recognized accounting designation<br>from a jurisdiction or organization outside of the United States, provided such<br>jurisdiction or organization extends similar reciprocity to the certificate holders of this<br>state, and upon a showing to the board's satisfaction that the applicant:a.Meets the good moral character requirement of subsection 2;b.Meets the substantial equivalent of the education requirements of subsection 5<br>and the experience requirements of subsection 14 at the time of application, or<br>at the time of the issuance of the designation by the other jurisdiction or<br>organization met the education and experience requirements then applicable in<br>this state;c.Has completed examinations generally equivalent to those prescribed under<br>subsection 6;d.Has satisfactorily completed any additional examinations that the board<br>prescribes; ande.Has paid the applicable fees.5.The education requirement for a certificate is as follows:a.Through December 31, 1999, a baccalaureate degree or its equivalent<br>conferred by a college or university acceptable to the board, and an accounting<br>concentration or equivalent as determined by board rule to be appropriate, or<br>four years of public accounting experience on one's own account or in the office<br>of a public accountant in active practice, or in an accounting or auditing position<br>with the government of the United States or a state.b.After December 31, 1999, at least one hundred fifty semester hours of college<br>education including a baccalaureate or higher degree or its equivalent<br>conferred by a college or university acceptable to the board, the total<br>educational program to include an accounting concentration or equivalent as<br>determined by board rule to be appropriate.An individual who onDecember 31, 1999, meets the requirements of subdivision a may obtain a<br>certificate under subdivision a if the individual passes the examination in<br>accordance with board rules before December 31, 2004.Page No. 56.The examination required to be passed as a condition for the granting of a certificate<br>must test the applicant's knowledge of the subjects of accounting and auditing. The<br>time for holding the examination must be fixed by the board and may be changed<br>from time to time. The board may prescribe by rule the methods of applying for and<br>conducting the examination, including methods for grading papers and determining<br>a passing grade required of an applicant for a certificate provided that the board to<br>the extent possible sees to it that the grading of the examination and the passing<br>grade requirements are uniform with those applicable in all other states. The board<br>may use all or any part of the uniform certified public accountant examination and<br>advisory grading service of the American institute of certified public accountants and<br>may contract with third parties to perform administrative services with respect to the<br>examination it deems appropriate to assist it in performing its duties. The board may<br>permit a candidate to take the examination if the board is satisfied that the candidate<br>will complete the educational requirements of this section within six months after the<br>candidate's application to take the examination.7.An applicant must pass the examination provided for in subsection 6, as specified by<br>rule, in order to qualify for a certificate.8.An applicant must be given credit for any and all sections of an examination passed<br>in another state if such credit would have been given under then applicable<br>requirements, if the applicant had taken the examination in this state.9.The board may in particular cases waive or defer any of the requirements of<br>subsections 7 and 8 regarding the circumstances under which the examination must<br>be passed, upon a showing that, by reason of circumstances beyond the applicant's<br>control, the applicant was unable to meet the requirement.10.The board may charge, or provide for a third party administering the examination to<br>charge, each applicant a fee, in an amount prescribed by the board by rule, for<br>examination or reexamination.11.A certificate of certified public accountant must be renewed each year, with renewal<br>subject to payment of fees and any other requirements prescribed by the board.12.The board may require examination of other related subjects as specified by rule.13.Applicants for initial issuance or renewal of certificates under this section shall list in<br>the applications all states and jurisdictions in which they have applied for or hold<br>certificates or permits or other recognized accounting designation, and each holder<br>of or applicant for a certificate under this section shall notify the board in writing,<br>within thirty days after its occurrence, of any issuance, denial, revocation, or<br>suspension of a certificate or permit or other recognized accounting designation by<br>another state or jurisdiction.14.After December 31, 2000, an applicant for initial issuance of a certificate under this<br>section shall show that the applicant has had one year of experience.Thisexperience must include providing any type of service or advice involving the use of<br>accounting, attest, management advisory, financial advisory, tax, or consulting skills.<br>This experience must be verified and must meet any other requirements prescribed<br>by the board by rule.This experience is acceptable if it was gained throughemployment in government, industry, academia, or public accounting.Thisexperience requirement does not apply to those who received a certificate from this<br>state prior to January 1, 2000.15.The board may require by rule, as a condition for granting and renewal of certificates<br>under this section, that applicants show completion of continuing education meeting<br>requirements of board rule. The continuing education rules may include provisions<br>for exceptions and must include reasonable provision for an applicant who cannotPage No. 6meet the continuing education requirements due to circumstances beyond the<br>applicant's reasonable control.43-02.2-04.1. Substantial equivalency.1.An individual whose principal place of business is not in this state shall have all the<br>privileges of certificate holders and licensees of this state without the need to obtain<br>a certificate or permit under section 43-02.2-04, if the individual holds a valid license<br>as a CPA from any state that the NASBA national qualification appraisal service has<br>verified to be in substantial equivalence with the CPA licensure requirements of the<br>Uniform Accountancy Act, or, if the individual's license is not from any state which<br>the NASBA national qualification appraisal service has verified to be in substantial<br>equivalence with the CPA licensure requirements of the Uniform Accountancy Act,<br>that the individual has obtained from the NASBA national qualification appraisal<br>service verification that such individual's CPA qualifications are substantially<br>equivalent to the CPA licensure requirements of the Uniform Accountancy Act. An<br>individual who passed the uniform CPA examination and holds a valid license issued<br>by any other state prior to January 1, 2012, may be exempt from the education<br>requirement in the Uniform Accountancy Act for purposes of this section.2.Notwithstanding any other provision of law, an individual who offers or renders<br>professional services, whether in person or by mail, telephone, or electronic means,<br>under this section shall be granted practice privileges in this state and may use the<br>title "CPA" or "certified public accountant" and no notice, fee, or other submission<br>shall be provided by any such individual.Such an individual is subject to therequirements of subsection 3.3.Any individual licensee of another state exercising the privilege afforded under this<br>section and the firm that employs that licensee hereby simultaneously consent, as a<br>condition of the grant of this privilege:a.To the personal and subject matter jurisdiction and disciplinary authority of the<br>board;b.To comply with this chapter and the board's rules;c.That in the event the license from the state of the individual's principal place of<br>business is no longer valid, the individual will cease offering or rendering<br>professional services in this state individually and on behalf of a firm; andd.To the appointment of the state board which issued the person's license as the<br>person's agent upon whom process may be served in any action or proceeding<br>by this board against the licensee.4.A licensee of this state offering or rendering services or using the licensee's CPA<br>title in another state is subject to disciplinary action in this state for an act committed<br>in another state for which the licensee would be subject to discipline in the other<br>state. The board shall investigate any complaint made by the board of accountancy<br>of another state.43-02.2-05. Permits to practice - Individual. 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<h2>State Codes and Statutes</h2>
<a href='https://statutes.laws.com/'>Statutes</a> > <a href='https://statutes.laws.com/north-dakota'>North-dakota</a> > <a href='https://statutes.laws.com/north-dakota/t43'>T43</a> > <a href='https://statutes.laws.com/north-dakota/t43/t43c022'>T43c022</a><br><br><a href="https://law.justia.com/codes/north-dakota/2009/t43/pdf/t43c022.pdf">Download pdf</a><br><div id="embed_document" style="width:625px; height:815px; text-align:center;">Loading PDF...</div><script type="text/javascript"> var pdf_url = 'https://law.justia.com/codes/north-dakota/2009/t43/pdf/t43c022.pdf'; $(document).ready(function() { var embedwindow = $("#embed_document"); if ($.browser.msie){ embedwindow.html('<embed src="'+pdf_url+'" width="100%" height="100%"></embed>'); } else { embedwindow.html('<iframe style="width:100%; height:100%;" src="https://docs.google.com/gview?url='+window.escape(pdf_url)+'&embedded=true" frameborder="0"></iframe>'); } });</script><br><br><noframes>CHAPTER 43-02.2ACCOUNTANTS43-02.2-01. Purpose. It is the policy of this state, and the purpose of this chapter, topromote the reliability of information that is used for guidance in financial transactions or for<br>accounting for or assessing the financial status or performance of commercial, noncommercial,<br>and governmental enterprises.Public interest requires that persons professing specialcompetence in accountancy or offering assurance as to the reliability or fairness of presentation<br>of such information have demonstrated or maintained their qualifications to do so, and that<br>persons who have not demonstrated and maintained such qualifications, including certificate<br>holders not in public practice, not be permitted to hold themselves out as having such special<br>competence or to offer such assurance. Public interest requires that the conduct of persons<br>licensed as having special competence in accountancy be regulated in all aspects of their<br>professional work. Public interest requires that a public authority competent to prescribe and<br>assess the qualifications and to regulate the conduct of practitioners of public accountancy and<br>certificate holders not in public practice be established and that the use of titles which are likely to<br>mislead the public as to the status or competence of the persons using such titles be prohibited.43-02.2-02. Definitions. As used in this chapter, unless the context requires otherwise:1."Board" means the state board of accountancy.2."Certificate" means a certificate as "certified public accountant" issued under section<br>43-02.2-04 or provisions of prior law, or a corresponding certificate as certified public<br>accountant issued after examination under the law of any other state.3."Client" means a person or entity that agrees with a licensee to receive any<br>professional service other than an employer-employee relationship.4."Firm" means a sole proprietorship, a corporation, a partnership, or any combination<br>thereof, or any other entity permitted by law.5."Licensee" means the holder of a certificate, license, or permit issued under this<br>chapter or prior law.6."NASBA national qualification appraisal service" means the section of the national<br>association of state boards of accountancy that either reviews the CPA licensure<br>requirements of its member jurisdictions to determine which CPA licensure<br>requirements are substantially equivalent to the licensure requirements of the<br>Uniform Accountancy Act or evaluates the credentials of individuals who are<br>licensed in jurisdictions that are not substantially equivalent to determine their<br>individual substantial equivalency.7."Permit" means a permit to practice public accountancy issued under section<br>43-02.2-06 or 43-02.2-07, prior law, or corresponding provisions of the laws of other<br>states.8."Practice of" or "practicing" public accountancy means the performance or the<br>offering to perform by a person or firm holding out to the public as a licensee, for a<br>client or potential client, services involving the use of accounting or auditing skills<br>including the issuance of reports on financial statements, but not including<br>management advisory, financial advisory, or consulting services, bookkeeping<br>services, or the preparation of tax returns or the furnishing of advice on tax matters<br>unless provided by a firm of certified public accountants or licensed public<br>accountants.Page No. 19."Practice privilege" means the privilege for a person to practice public accountancy<br>described in, and subject to the conditions contained in, subsection 1 of section<br>43-02.2-04.1.10."Practice review" means a study, appraisal, or review of one or more aspects of the<br>professional work of a firm in the practice of public accountancy, by a person or<br>persons who hold certificates and are in the practice of public accounting and who<br>are not affiliated with the person or firm being reviewed.11."Principal place of business" means the office location designed by the licensee for<br>purposes of substantial equivalence and reciprocity.12."Professional" means arising out of or related to the specialized knowledge or skills<br>associated with certified public accountants or licensed public accountants.13."Report", when used with reference to financial statements, means an opinion,<br>report, or other form of language that states or implies assurance as to the reliability<br>of any financial statements and that also includes or is accompanied by any<br>statement or implication that the person or firm issuing it has special knowledge or<br>competence in accounting or auditing.A statement or implication of specialknowledge or competence may arise from use by the issuer of the report of names<br>or titles indicating that the issuer is an accountant, auditor, or is in the business of<br>accounting, or from the language of the report."Report" includes any form oflanguage that disclaims an opinion when the form of language is conventionally<br>understood to imply any positive assurance as to the reliability of the financial<br>statements referred to or special competence on the part of the person or firm<br>issuing such language."Report" includes any other form of language that isconventionally understood to imply such assurance or such special knowledge or<br>competence.14."Rule" means any rule, regulation, or other written directive of general application<br>duly adopted by the board.15."State" means any state of the United States, the District of Columbia, the<br>Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, and the<br>Commonwealth of the Northern Mariana Islands.16."Substantial equivalency", as used in section 43-02.2-04, pertaining to certification<br>by reciprocity, and in section 43-02.2-04.1, pertaining to the practice privilege, is a<br>determination by the board or its designee that another jurisdiction's education,<br>examination, and experience requirements are comparable to or exceed that of the<br>Uniform Accountancy Act, or that an individual's education, examination, and<br>experience qualifications are comparable to or exceed that of the Uniform<br>Accountancy Act. In ascertaining substantial equivalency as used in this chapter,<br>the board shall take into account the qualifications without regard to the sequence in<br>which experience, education, or examination requirements were attained.43-02.2-03. State board of accountancy.1.The state board of accountancy consists of five members appointed by the governor.<br>Four members of the board must be residents of this state who hold certified public<br>accountant certificates issued under the laws of this state and one member of the<br>board must be a resident of this state who is a licensed public accountant under the<br>laws of this state. When the number of licensed public accountants in this state<br>drops below twenty-five, the licensed public accountant member requirement ceases<br>to apply, except that the licensed public accountant then serving on the board may<br>complete that term of office and thereafter the board shall consist of five certified<br>public accountants. The terms of office must be arranged so that only one term<br>expires each year on June thirtieth. Successor board member appointments are forPage No. 2terms of five years. Each member of the board shall qualify by taking the oath of<br>office required of civil officers and shall hold office until a successor is appointed and<br>qualified. A vacancy on the board must be filled by appointment by the governor<br>from a list of at least three nominees submitted by the appropriate nominating<br>committee. Any member of the board whose certificate is revoked or suspended<br>automatically ceases to be a member of the board. The governor may remove any<br>member of the board for neglect of duty or other just cause after a hearing. No<br>person who has served two complete terms is eligible for reappointment, but<br>appointment to fill an unexpired term may not be considered a complete term for this<br>purpose.2.At its first meeting after June thirtieth in each year, the board shall organize by<br>electing one of its members as president, one as secretary, and one as treasurer.<br>The offices of secretary and treasurer may be held by one person. A majority of the<br>board constitutes a quorum.3.A member of the board is entitled to compensation in an amount to be fixed by the<br>board for each day or portion of a day spent in the discharge of duties, mileage as<br>provided under section 54-06-09, and reimbursement for actual and necessary<br>expenses incurred in the discharge of official duties.4.All expenses incident to examinations under this chapter, expenses of preparing and<br>issuing certificates and permits, travel expenses and other allowable expenses of<br>the members of the board, and stationery, printing, clerk hiring, and other office<br>expenses must be paid by the board from the fees collected by it, and no expense<br>incurred under this chapter may be a charge against the funds of this state. Funds<br>administered by the board may not revert to the state general fund.5.The board has the following powers:a.To administer oaths to all applicants or persons appearing before it in respect<br>to investigations, examinations, or the issuance of certified public accountant<br>certificates.b.To conduct investigations and examinations and issue certificates to properly<br>qualified applicants and permits to properly qualified firms.c.To determine the qualifications of all applicants.d.To employ and establish the salary of an executive director and such other<br>personnel as it deems necessary in administration and enforcement of this<br>chapter. The board may appoint committees or persons, including counsel, to<br>advise or assist the board.e.To take all action that is necessary and proper to effectuate the purposes of this<br>chapter, including the power to sue and be sued in its official name as an<br>agency of this state, to issue subpoenas to compel the attendance of witnesses<br>and the production of documents, to administer oaths, to take testimony, to<br>cooperate with appropriate authorities in other states in investigations and<br>enforcement concerning violations of this chapter and comparable laws of other<br>states, and to receive evidence concerning all matters within its jurisdiction. In<br>case of disobedience of a subpoena, the board may invoke the aid of any court<br>in requiring the attendance and testimony of witnesses and the production of<br>documentary evidence. The board, its members, and its agents are immune<br>from personal liability for actions taken in good faith in the discharge of the<br>board's responsibilities.f.The board may adopt rules governing its administration and enforcement of this<br>chapter and the conduct of licensees, including:Page No. 3(1)Rules governing the board's meetings and the conduct of its business;(2)Rules of procedure governing the conduct of investigations and hearings<br>by the board;(3)Rules specifying the educational and experience qualifications required<br>for the issuance of certificates under this chapter and the continuing<br>education required for renewal of certificates and licenses;(4)Rules of conduct including rules relating to independence, integrity, and<br>objectivity; competence and technical standards; responsibilities to the<br>public; and responsibilities to clients;(5)Rules specifying actions and circumstances that must be deemed to<br>constitute holding oneself out as a licensee in connection with the<br>practice of public accountancy;(6)Rules governing the manner and circumstances of use of the titles<br>"certified public accountant", "CPA", "licensed public accountant", and<br>"LPA";(7)Rules concerning substantial equivalency;(8)Rules regarding practice reviews that may be required to be performed<br>under this chapter; and(9)Other rules the board deems necessary or appropriate for implementing<br>this chapter.43-02.2-04. Certified public accountants.1.The board shall grant the certificate of "certified public accountant" to any person of<br>good moral character who meets the requirements of this section.2.For the purposes of this chapter, good moral character means the lack of a history of<br>dishonest or felonious acts.The board may refuse to grant a certificate on thegrounds of failure to satisfy this requirement only if there is a substantial connection<br>between the lack of good moral character of the applicant and the professional<br>responsibilities of a licensee and if the finding by the board of lack of good moral<br>character is supported by clear and convincing evidence.When an applicant isfound to be unqualified for a certificate because of a lack of good moral character,<br>the board shall furnish the applicant a statement containing the findings of the board,<br>a complete record of the evidence upon which the determination was based, and a<br>notice of the applicant's right of appeal.3.The board shall grant or renew certificates to persons who make application and<br>demonstrate that their qualifications are in accordance with the following:a.The board shall issue a certificate to a holder of a certificate, license, or permit<br>issued by another state, upon a showing that the applicant is eligible under the<br>substantialequivalencystandardsetoutinsubsection 1ofsection43-02.2-04.1.An application under this section may be made through theNASBA qualification appraisal service.b.With regard to applicants that do not qualify for reciprocity under the substantial<br>equivalency standard set out in subdivision a, the board shall issue a certificate<br>to a holder of a certificate, license, or permit issued by another state upon a<br>showing that:Page No. 4(1)The applicant passed the uniform CPA examinations;(2)The applicant had four years of experience of the type described in<br>subsection 14 or meets comparable requirements prescribed by the<br>board by rule, after passing the examination upon which the applicant's<br>certificate was based and within ten years immediately preceding the<br>application; and(3)If the applicant's certificate, license, or permit was issued more than four<br>years prior to the application for issuance of an initial certificate under this<br>section, that the applicant has fulfilled the requirements of continuing<br>professionaleducationthatwouldhavebeenapplicableundersubsection 15.c.The applicant shall pay the applicable fee.d.An individual who establishes that individual's principal place of business in this<br>state must obtain a certificate under this section.4.The board shall issue a certificate to a holder of a recognized accounting designation<br>from a jurisdiction or organization outside of the United States, provided such<br>jurisdiction or organization extends similar reciprocity to the certificate holders of this<br>state, and upon a showing to the board's satisfaction that the applicant:a.Meets the good moral character requirement of subsection 2;b.Meets the substantial equivalent of the education requirements of subsection 5<br>and the experience requirements of subsection 14 at the time of application, or<br>at the time of the issuance of the designation by the other jurisdiction or<br>organization met the education and experience requirements then applicable in<br>this state;c.Has completed examinations generally equivalent to those prescribed under<br>subsection 6;d.Has satisfactorily completed any additional examinations that the board<br>prescribes; ande.Has paid the applicable fees.5.The education requirement for a certificate is as follows:a.Through December 31, 1999, a baccalaureate degree or its equivalent<br>conferred by a college or university acceptable to the board, and an accounting<br>concentration or equivalent as determined by board rule to be appropriate, or<br>four years of public accounting experience on one's own account or in the office<br>of a public accountant in active practice, or in an accounting or auditing position<br>with the government of the United States or a state.b.After December 31, 1999, at least one hundred fifty semester hours of college<br>education including a baccalaureate or higher degree or its equivalent<br>conferred by a college or university acceptable to the board, the total<br>educational program to include an accounting concentration or equivalent as<br>determined by board rule to be appropriate.An individual who onDecember 31, 1999, meets the requirements of subdivision a may obtain a<br>certificate under subdivision a if the individual passes the examination in<br>accordance with board rules before December 31, 2004.Page No. 56.The examination required to be passed as a condition for the granting of a certificate<br>must test the applicant's knowledge of the subjects of accounting and auditing. The<br>time for holding the examination must be fixed by the board and may be changed<br>from time to time. The board may prescribe by rule the methods of applying for and<br>conducting the examination, including methods for grading papers and determining<br>a passing grade required of an applicant for a certificate provided that the board to<br>the extent possible sees to it that the grading of the examination and the passing<br>grade requirements are uniform with those applicable in all other states. The board<br>may use all or any part of the uniform certified public accountant examination and<br>advisory grading service of the American institute of certified public accountants and<br>may contract with third parties to perform administrative services with respect to the<br>examination it deems appropriate to assist it in performing its duties. The board may<br>permit a candidate to take the examination if the board is satisfied that the candidate<br>will complete the educational requirements of this section within six months after the<br>candidate's application to take the examination.7.An applicant must pass the examination provided for in subsection 6, as specified by<br>rule, in order to qualify for a certificate.8.An applicant must be given credit for any and all sections of an examination passed<br>in another state if such credit would have been given under then applicable<br>requirements, if the applicant had taken the examination in this state.9.The board may in particular cases waive or defer any of the requirements of<br>subsections 7 and 8 regarding the circumstances under which the examination must<br>be passed, upon a showing that, by reason of circumstances beyond the applicant's<br>control, the applicant was unable to meet the requirement.10.The board may charge, or provide for a third party administering the examination to<br>charge, each applicant a fee, in an amount prescribed by the board by rule, for<br>examination or reexamination.11.A certificate of certified public accountant must be renewed each year, with renewal<br>subject to payment of fees and any other requirements prescribed by the board.12.The board may require examination of other related subjects as specified by rule.13.Applicants for initial issuance or renewal of certificates under this section shall list in<br>the applications all states and jurisdictions in which they have applied for or hold<br>certificates or permits or other recognized accounting designation, and each holder<br>of or applicant for a certificate under this section shall notify the board in writing,<br>within thirty days after its occurrence, of any issuance, denial, revocation, or<br>suspension of a certificate or permit or other recognized accounting designation by<br>another state or jurisdiction.14.After December 31, 2000, an applicant for initial issuance of a certificate under this<br>section shall show that the applicant has had one year of experience.Thisexperience must include providing any type of service or advice involving the use of<br>accounting, attest, management advisory, financial advisory, tax, or consulting skills.<br>This experience must be verified and must meet any other requirements prescribed<br>by the board by rule.This experience is acceptable if it was gained throughemployment in government, industry, academia, or public accounting.Thisexperience requirement does not apply to those who received a certificate from this<br>state prior to January 1, 2000.15.The board may require by rule, as a condition for granting and renewal of certificates<br>under this section, that applicants show completion of continuing education meeting<br>requirements of board rule. The continuing education rules may include provisions<br>for exceptions and must include reasonable provision for an applicant who cannotPage No. 6meet the continuing education requirements due to circumstances beyond the<br>applicant's reasonable control.43-02.2-04.1. Substantial equivalency.1.An individual whose principal place of business is not in this state shall have all the<br>privileges of certificate holders and licensees of this state without the need to obtain<br>a certificate or permit under section 43-02.2-04, if the individual holds a valid license<br>as a CPA from any state that the NASBA national qualification appraisal service has<br>verified to be in substantial equivalence with the CPA licensure requirements of the<br>Uniform Accountancy Act, or, if the individual's license is not from any state which<br>the NASBA national qualification appraisal service has verified to be in substantial<br>equivalence with the CPA licensure requirements of the Uniform Accountancy Act,<br>that the individual has obtained from the NASBA national qualification appraisal<br>service verification that such individual's CPA qualifications are substantially<br>equivalent to the CPA licensure requirements of the Uniform Accountancy Act. An<br>individual who passed the uniform CPA examination and holds a valid license issued<br>by any other state prior to January 1, 2012, may be exempt from the education<br>requirement in the Uniform Accountancy Act for purposes of this section.2.Notwithstanding any other provision of law, an individual who offers or renders<br>professional services, whether in person or by mail, telephone, or electronic means,<br>under this section shall be granted practice privileges in this state and may use the<br>title "CPA" or "certified public accountant" and no notice, fee, or other submission<br>shall be provided by any such individual.Such an individual is subject to therequirements of subsection 3.3.Any individual licensee of another state exercising the privilege afforded under this<br>section and the firm that employs that licensee hereby simultaneously consent, as a<br>condition of the grant of this privilege:a.To the personal and subject matter jurisdiction and disciplinary authority of the<br>board;b.To comply with this chapter and the board's rules;c.That in the event the license from the state of the individual's principal place of<br>business is no longer valid, the individual will cease offering or rendering<br>professional services in this state individually and on behalf of a firm; andd.To the appointment of the state board which issued the person's license as the<br>person's agent upon whom process may be served in any action or proceeding<br>by this board against the licensee.4.A licensee of this state offering or rendering services or using the licensee's CPA<br>title in another state is subject to disciplinary action in this state for an act committed<br>in another state for which the licensee would be subject to discipline in the other<br>state. The board shall investigate any complaint made by the board of accountancy<br>of another state.43-02.2-05. Permits to practice - Individual. Repealed by S.L. 1999, ch. 372, <!-- END .shortcode-content -->
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