License issued, when--reexamination and fees--temporary licenseissued, when.
326.280. 1. A license shall be granted by the board to any personwho meets the requirements of this chapter and who:
(1) Is a resident of this state or has a place of business in thisstate or, as an employee, is regularly employed in this state;
(2) Has attained the age of twenty-one years;
(3) Is of good moral character;
(4) Either:
(a) Applied for the initial examination prior to June 30, 1999, andholds a baccalaureate degree conferred by an accredited college oruniversity recognized by the board, with a concentration in accounting orthe substantial equivalent of a concentration in accounting as determinedby the board; or
(b) Applied for the initial examination on or after June 30, 1999,and has at least one hundred fifty semester hours of college education,including a baccalaureate or higher degree conferred by an accreditedcollege or university recognized by the board, with the total educationalprogram including an accounting concentration or equivalent as determinedby board rule to be appropriate;
(5) Has passed an examination in accounting, auditing and such otherrelated subjects as the board shall determine is appropriate; and
(6) Has had one year of experience. Experience shall be verified bya licensee and shall include any type of service or advice involving theuse of accounting, attest, review, compilation, management advisory,financial advisory, tax or consulting skills including governmentalaccounting, budgeting or auditing. The board shall promulgate rules andregulations concerning the verifying licensee's review of the applicant'sexperience.
2. The board may prescribe by rule the terms and conditions forreexaminations and fees to be paid for reexaminations.
3. A person who, on August 28, 2001, holds an individual permitissued pursuant to the laws of this state shall not be required to obtainadditional licenses pursuant to sections 326.280 to 326.286, and thelicenses issued shall be considered licenses issued pursuant to sections326.280 to 326.286. However, such persons shall be subject to theprovisions of section 326.286 for renewal of licenses.
4. Upon application, the board may issue a temporary license to anapplicant pursuant to this subsection for a person who has made a primafacie showing that the applicant meets all of the requirements for alicense and possesses the experience required. The temporary license shallbe effective only until the board has had the opportunity to investigatethe applicant's qualifications for licensure pursuant to subsection 1 ofthis section and notify the applicant that the applicant's application fora license has been granted or rejected. In no event shall a temporarylicense be in effect for more than twelve months after the date of issuancenor shall a temporary license be reissued to the same applicant. No feeshall be charged for a temporary license. The holder of a temporarylicense which has not expired, been suspended or revoked shall be deemed tobe the holder of a license issued pursuant to this section until thetemporary license expires, is terminated, suspended or revoked.
5. An applicant for an examination who meets the educationalrequirements of subdivision (4) of subsection 1 of this section or whoreasonably expects to meet those requirements within sixty days after theexamination shall be eligible for examination if the applicant also meetsthe requirements of subdivisions (1), (2) and (3) of subsection 1 of thissection. For an applicant admitted to examination on the reasonableexpectation that the applicant will meet the educational requirementswithin sixty days, no license shall be issued nor credit for theexamination or any part thereof given unless the educational requirement isin fact met within the sixty-day period.
License issued, when--reexamination and fees--temporary licenseissued, when.
326.280. 1. A license shall be granted by the board to any personwho meets the requirements of this chapter and who:
(1) Is a resident of this state or has a place of business in thisstate or, as an employee, is regularly employed in this state;
(2) Has attained the age of twenty-one years;
(3) Is of good moral character;
(4) Either:
(a) Applied for the initial examination prior to June 30, 1999, andholds a baccalaureate degree conferred by an accredited college oruniversity recognized by the board, with a concentration in accounting orthe substantial equivalent of a concentration in accounting as determinedby the board; or
(b) Applied for the initial examination on or after June 30, 1999,and has at least one hundred fifty semester hours of college education,including a baccalaureate or higher degree conferred by an accreditedcollege or university recognized by the board, with the total educationalprogram including an accounting concentration or equivalent as determinedby board rule to be appropriate;
(5) Has passed an examination in accounting, auditing and such otherrelated subjects as the board shall determine is appropriate; and
(6) Has had one year of experience. Experience shall be verified bya licensee and shall include any type of service or advice involving theuse of accounting, attest, review, compilation, management advisory,financial advisory, tax or consulting skills including governmentalaccounting, budgeting or auditing. The board shall promulgate rules andregulations concerning the verifying licensee's review of the applicant'sexperience.
2. The board may prescribe by rule the terms and conditions forreexaminations and fees to be paid for reexaminations.
3. A person who, on August 28, 2001, holds an individual permitissued pursuant to the laws of this state shall not be required to obtainadditional licenses pursuant to sections 326.280 to 326.286, and thelicenses issued shall be considered licenses issued pursuant to sections326.280 to 326.286. However, such persons shall be subject to theprovisions of section 326.286 for renewal of licenses.
4. Upon application, the board may issue a temporary license to anapplicant pursuant to this subsection for a person who has made a primafacie showing that the applicant meets all of the requirements for alicense and possesses the experience required. The temporary license shallbe effective only until the board has had the opportunity to investigatethe applicant's qualifications for licensure pursuant to subsection 1 ofthis section and notify the applicant that the applicant's application fora license has been granted or rejected. In no event shall a temporarylicense be in effect for more than twelve months after the date of issuancenor shall a temporary license be reissued to the same applicant. No feeshall be charged for a temporary license. The holder of a temporarylicense which has not expired, been suspended or revoked shall be deemed tobe the holder of a license issued pursuant to this section until thetemporary license expires, is terminated, suspended or revoked.
5. An applicant for an examination who meets the educationalrequirements of subdivision (4) of subsection 1 of this section or whoreasonably expects to meet those requirements within sixty days after theexamination shall be eligible for examination if the applicant also meetsthe requirements of subdivisions (1), (2) and (3) of subsection 1 of thissection. For an applicant admitted to examination on the reasonableexpectation that the applicant will meet the educational requirementswithin sixty days, no license shall be issued nor credit for theexamination or any part thereof given unless the educational requirement isin fact met within the sixty-day period.
License issued, when--reexamination and fees--temporary licenseissued, when.
326.280. 1. A license shall be granted by the board to any personwho meets the requirements of this chapter and who:
(1) Is a resident of this state or has a place of business in thisstate or, as an employee, is regularly employed in this state;
(2) Has attained the age of twenty-one years;
(3) Is of good moral character;
(4) Either:
(a) Applied for the initial examination prior to June 30, 1999, andholds a baccalaureate degree conferred by an accredited college oruniversity recognized by the board, with a concentration in accounting orthe substantial equivalent of a concentration in accounting as determinedby the board; or
(b) Applied for the initial examination on or after June 30, 1999,and has at least one hundred fifty semester hours of college education,including a baccalaureate or higher degree conferred by an accreditedcollege or university recognized by the board, with the total educationalprogram including an accounting concentration or equivalent as determinedby board rule to be appropriate;
(5) Has passed an examination in accounting, auditing and such otherrelated subjects as the board shall determine is appropriate; and
(6) Has had one year of experience. Experience shall be verified bya licensee and shall include any type of service or advice involving theuse of accounting, attest, review, compilation, management advisory,financial advisory, tax or consulting skills including governmentalaccounting, budgeting or auditing. The board shall promulgate rules andregulations concerning the verifying licensee's review of the applicant'sexperience.
2. The board may prescribe by rule the terms and conditions forreexaminations and fees to be paid for reexaminations.
3. A person who, on August 28, 2001, holds an individual permitissued pursuant to the laws of this state shall not be required to obtainadditional licenses pursuant to sections 326.280 to 326.286, and thelicenses issued shall be considered licenses issued pursuant to sections326.280 to 326.286. However, such persons shall be subject to theprovisions of section 326.286 for renewal of licenses.
4. Upon application, the board may issue a temporary license to anapplicant pursuant to this subsection for a person who has made a primafacie showing that the applicant meets all of the requirements for alicense and possesses the experience required. The temporary license shallbe effective only until the board has had the opportunity to investigatethe applicant's qualifications for licensure pursuant to subsection 1 ofthis section and notify the applicant that the applicant's application fora license has been granted or rejected. In no event shall a temporarylicense be in effect for more than twelve months after the date of issuancenor shall a temporary license be reissued to the same applicant. No feeshall be charged for a temporary license. The holder of a temporarylicense which has not expired, been suspended or revoked shall be deemed tobe the holder of a license issued pursuant to this section until thetemporary license expires, is terminated, suspended or revoked.
5. An applicant for an examination who meets the educationalrequirements of subdivision (4) of subsection 1 of this section or whoreasonably expects to meet those requirements within sixty days after theexamination shall be eligible for examination if the applicant also meetsthe requirements of subdivisions (1), (2) and (3) of subsection 1 of thissection. For an applicant admitted to examination on the reasonableexpectation that the applicant will meet the educational requirementswithin sixty days, no license shall be issued nor credit for theexamination or any part thereof given unless the educational requirement isin fact met within the sixty-day period.
