An applicant not qualified under section 542C.7 shall be granted a license if the applicant passes a written examination prescribed by the board, and meets one of the following requirements:
1. If the applicant has had two or more years actual experience in practice as an accounting practitioner as an employee of a certified public accountant or an accounting practitioner.
2. If the applicant was employed for at least twenty-four months prior to July 1, 1975, by the United States government, by this state, or by a political subdivision of this state in an accounting or auditing position for which an examination in accounting knowledge or qualifying education or experience in practice as an accounting practitioner was required. The applicant shall submit to the board an official copy of the job description and educational or experience qualifications required, or an affidavit of the immediate superior of the applicant attesting to the applicant's accounting or auditing duties. Any evidence which indicates that the applicant has performed only clerical or bookkeeping work shall not be deemed sufficient for the purposes of this subsection.
3. If the applicant submits evidence satisfactory to the board that the applicant is a graduate of a four-year college or university accredited by the north central accreditation association or other regional accreditation association having equivalent standards, with a major in accounting, or that the applicant is a graduate in accountancy from a business or correspondence school accredited by the accrediting commission for business schools or the accrediting commission of the national home study council.
4. If the applicant submits evidence of at least five years of continuous experience engaged in performing any of the services delineated in section 542C.2 on a full-time basis.
[C75, 77, 79, 81, § 116.8]
91 Acts, ch 17, § 1; 91 Acts, ch 97, § 10; 92 Acts, ch 1163, § 32
C93, § 542C.8
Referred to in § 542C.13, 542C.19, 542C.20, 542C.21, 542C.25
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