Section 339.726 - Holder of certificate issued by another state or foreign jurisdiction; requirements for issuance of certificate by department. - Michigan Statutes

OCCUPATIONAL CODE (EXCERPT)
Act 299 of 1980

339.726 Holder of certificate issued by another state or foreign jurisdiction; requirements for issuance of certificate by department.

Sec. 726.

(1) The department shall issue a certificate as a certified public accountant to an individual who meets both of the following requirements:

(a) Holds a valid and unrevoked certificate as a certified public accountant issued by or under the authority of another state or United States jurisdiction.

(b) Provides proof that the applicant's original certificate as a certified public accountant was secured on the basis of requirements that the board determines are equivalent to the standards required for qualification in this state at the same time the applicant was issued his or her original certificate.

(2) The department shall issue a certificate as a certified public accountant to an individual who meets both of the following requirements:

(a) Holds a valid and unrevoked certificate as a certified public accountant or an equivalent title issued by or under the authority of a jurisdiction outside the United States that the board determines to be equivalent to the requirements to obtain a certificate of certified public accountant in this state.

(b) Has passed an examination on topics specific to the practice of public accounting in the United States and approved by the board.

History: Add. 1997, Act 10, Imd. Eff. May 16, 1997
Popular Name: Act 299