542C.27  Temporary residence.

Nothing contained in this chapter shall prohibit a certified public accountant of another state, or accounting practitioner, or similar title, or any accountant who holds a certificate, degree, or license in a foreign country, constituting a recognized qualification for the practice of public accounting in such country, from temporarily and periodically practicing in this state, if the person is conducting a regular practice in such other state or foreign country; however, such temporary practice shall be conducted in conformity with the requirements of this chapter and the rules promulgated by the board.

Section History: Early form

  [C31, 35, § 1905-c21; C39, § 1905.19; C46, 50, 54, 58, 62, 66, 71, 73, § 116.19(1); C75, 77, 79, 81, § 116.27]

Section History: Recent form

  C93, § 542C.27


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