3E Modifying certain provisions governing the board of accountancy; regulating the practice of accountancy; classifying certain licensing data; modifying certain definitions and defining principal place of business; modifying certain board of accountancy membership requirements, powers and duties; requiring the appointment of an executive director; modifying certain certified public accountant (CPA) qualification and education requirements, certificate issuance, application and renewal requirements and competency standards; requiring the board to adopt rules establishing requirements for a professional ethics examination; specifying firms required to hold permits to practice as a CPA firm and specifying certain timing requirements for applications for renewal; specifying fees for firms required to hold permits having offices located in another state; modifying certain enforcement requirements and certain unlawful acts provisions; modifying CPA substantial equivalency requirements; repealing the authority for a cooperative auditing organization permit to practice as a CPA firm
(Ch. 195, 2008)