31.0219 Permits to practice.

Cite as [A.S.C.A. § 31.0219]

(1) A person must, upon application to the Board, be issued a permit to practice public accountancy in this Territory, who:

(A) is holding a current Certificate of Certified Public Accountant or a current registration as a public accountant;

(B) has had at least 1 year’s experience in any state of the United States with a person or firm in the practice of public accounting; and

(C) has complied with continuing education requirements established by regulation of the Board.

(2) The experience requirement set forth in subparagraph (1) (B) does not apply after 31 December 1978, or to any person who has met the educational requirements set forth in 31.0210 through 31.0216.

(3) The permit to practice shall be effective for a period not exceeding 2 years.

(1) A person shall, upon application to the Board, be issued a temporary practice permit who:

(A) has attained 18 years of age, or more;

(B) is of good moral character;

(C) holds a valid Certificate of Certified Public Accountant or a valid registration as a public ac-countant issued under the laws of another state, or who holds a valid certificate, license, or degree of a foreign country determined by the Board to be a recognized qualification for the practice of public accountancy in that country; and

(D) incidental to his practice in that other state, or country, desires to practice public accountancy in this Territory on a temporary basis.

(2) The permit shall be effective for a period not exceeding 3 months, and shall specify the nature and extent of the practice so permitted.

History: 1978, PL 15-75.