26 V.S.A. § 71a
This is the official text of 26 V.S.A. § 71a, part of Vermont’s V.S.A — part of the compiled statutory law of Vermont, published by the state as "V.S.A." Browse the sections below, each linked to its official government source.
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§ 71a. License by examination
Official statutory text
(a) A license as a “certified public accountant” shall be granted by the Board to any person:
(1) who is of good character;
(2) who completes:
(A) [Repealed.]
(B) 150 or more semester hours of college credit at a college or university recognized by the Board, including a baccalaureate degree and a minimum of 42 semester hours of accounting, auditing, and related subjects as the Board determines to be appropriate, and one year of experience in public accounting, meeting the requirements prescribed by Board rule or other experience or employment that the Board in its discretion considers substantially equivalent; and
(3) who has passed the examination required under subsection (b) of this section.
(b) The Board shall administer an examination using a nationally recognized uniform certified public accountants' examination and advisory grading service.
(c) An applicant who has not yet completed a baccalaureate degree may sit for the exam upon the completion of 120 semester hours at an institution recognized by the Board, including a minimum of 30 semester hours of accounting, auditing, and related subjects as the Board determines to be appropriate.
(1) who is of good character;
(2) who completes:
(A) [Repealed.]
(B) 150 or more semester hours of college credit at a college or university recognized by the Board, including a baccalaureate degree and a minimum of 42 semester hours of accounting, auditing, and related subjects as the Board determines to be appropriate, and one year of experience in public accounting, meeting the requirements prescribed by Board rule or other experience or employment that the Board in its discretion considers substantially equivalent; and
(3) who has passed the examination required under subsection (b) of this section.
(b) The Board shall administer an examination using a nationally recognized uniform certified public accountants' examination and advisory grading service.
(c) An applicant who has not yet completed a baccalaureate degree may sit for the exam upon the completion of 120 semester hours at an institution recognized by the Board, including a minimum of 30 semester hours of accounting, auditing, and related subjects as the Board determines to be appropriate.
Status: repealed · Read it on the official government site
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