(S) 21 (S) If has been practi- (S) To holders of C. P. (S) At least $25.00.
cing as a Public Account- A. and C. A. Certificates once a year.
ant three years, and for of States and nations
the last six months in granting similar privi-
North Carolina, and if leges and having a stan-
applies within 90 days dard equivalent to that
after organization of of North Carolina.
Board.

S) 21 (S) If applied for in one (S) No Statute.
year and has practiced as

Public Accountant one

year.

Fine $50.00 to $200.00.

(S) At least Fixed by Uni- Misdemeanor.
once a year.
versity.

S) 21 (S) Three years' practice (S) Holders of Certifi- At least an- $25.00 and $5.00 Fine $10.00 to prior to November, 1908, cates of other States may nually, and if per year.

S) 21

if application is filed in be registered, provided three apply

six months after passage that such other States within five

of law.
reciprocate, and further months.
(45 Certificates
Certificates issued provided the require-
under this Clause, which ments of said degree in
ceased to operate during the State which granted
November, 1908.)

it are, in the opinion of
the Board, equivalent to
this State. Certificates
are also issued to the
holder of a degree of
Chartered Accountant, or
the equivalent thereof,
issued in any foreign
government provided the
requirements equal those
of this State.

(S) If applies within 60 (S) To holders of C. P. (S) At
days after passage of A. Certificates of other once in
Act, or has had one States granting similar year.
year's practice on own privileges and having
account in Oregon before equivalent requirements.
passage of Act, or two
years' practice on own
account or with reputable
Accountants elsewhere.

$100.00.

Yearbook

American Institute of Certified Public Accountants

ine not over 500.00.