Licenses as accounting practitioners shall expire in multiyear intervals as determined by the board. The board shall notify every person licensed under this chapter of the date of expiration of the license and the amount of the fee required for its renewal. The notice shall be mailed at least one month in advance of the expiration date. A person who fails to renew a license to practice as an accounting practitioner by the expiration date shall be allowed to do so within thirty days following its expiration, but the board may assess a reasonable penalty.
[C75, 77, 79, 81, § 116.12]
C93, § 542C.12
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