An applicant for licensure as a certified public accountant shall establish to the satisfaction of the Board of Accountancy that he or she:
- Is of good moral character;
- Is a resident of the District or has been regularly employed in the District for the immediate 6 months prior to the final date for accepting applications for the examinations, or, in the case of an employee of a certified public accountant or a firm of certified public accountants registered to practice in the District, has been a bona fide resident of a foreign country for a period of not less than 18 months preceding the date of filing an application and is not qualified to be examined and to receive a certificate of certified public accountant in the state of last residence solely because of the aforesaid residence abroad;
- Has passed an examination in accounting and auditing and such related subjects as the Board shall determine to be appropriate;
- (A) Holds a baccalaureate degree with a concentration in accounting conferred by a college or university recognized by the Board or holds that which the Board determines to be substantially the equivalent thereof; or
- Holds a baccalaureate degree acceptable to the Board supplemented with the equivalent of an accounting concentration including related courses in other areas of business administration; and
- For applicants receiving a baccalaureate degree after January 1, 2000, in addition to meeting the requirements of either subparagraphs (A) or (B) of this paragraph, possesses 150 semester hours of college education.
Historical and Statutory
1981 Ed., § 47-2853.42.
Effect of Amendments
D.C. Law 16-130, in par. (2), substituted "the examinations" for "the written examinations"; in par. (3), substituted "an examination" for "a written examination".
Temporary Amendments of Section
Section 2(d) of D.C. Law 16-101, in par. (2), substituted "examination" for "written examinations"; and in par. (3), substituted "an examination." for "a written examination".
Section 4(b) of D.C. Law 16-101 provides that the act shall expire after 225 days of its having taken effect.
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 2(d) of Non-Health Related Occupations and Professions Licensure Emergency Act of 2006 (D.C. Act 16-255, January 26, 2006, 53 DCR 763).
Legislative History of Laws
For legislative history of D.C. Law 12-261, see Historical and Statutory Notes following § 47-2801.
For Law 16-130, see notes following § 47-2853.06.
DC CODE § 47-2853.42
Current through December 11, 2012
(Apr. 20, 1999, D.C. Law 12-261, § 1002, 46 DCR 3142; June 16, 2006, D.C. Law 16-130, § 2(c), 53 DCR 4718.)