In its discretion, the board may waive an examination and issue a license as an accounting practitioner to any applicant who:
1. Holds, or is eligible to hold, an accounting practitioner license issued, after examination, by a state which extends by reciprocity similar privileges to an accounting practitioner of this state, and who, as of the time of issuance of the license, possessed the basic qualifications set forth in section 542C.8; or
2. Has passed the examination required under the laws of another state and who possesses the basic qualifications set forth in section 542C.8 at the time the applicant applied for a license in this state.
Every person applying for a license to be issued pursuant to the provisions of this section shall pay a fee as determined by the board based upon the costs of issuing the license.
[C75, 77, 79, 81, § 116.13]
C93, § 542C.13
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Last update: Mon Jan 22 17:13:42 CST 2001
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