Code of the District of Columbia

§ 47–2853.42. Eligibility requirements.

An applicant for licensure as a certified public accountant shall establish to the satisfaction of the Board of Accountancy that the applicant:

(1) Is of good moral character;

(2) [Repealed].

(3) Has passed an examination in accounting and auditing and such related subjects as the Board shall determine to be appropriate;

(4)(A) Holds a baccalaureate degree with a concentration in accounting conferred by a college or university recognized by the Board or holds that which the Board determines to be substantially the equivalent thereof; or

(B) Holds a baccalaureate degree acceptable to the Board supplemented with the equivalent of an accounting concentration including related courses in other areas of business administration; and

(C) For applicants receiving a baccalaureate degree after January 1, 2000, in addition to meeting the requirements of either subparagraphs (A) or (B) of this paragraph, possesses 150 semester hours of college education; and

(5) Meets any other requirements established by rule to ensure that the applicant has the proper training, experience, and qualifications to practice as a certified public accountant.

(Apr. 20, 1999, D.C. Law 12-261, § 1002, 46 DCR 3142; June 16, 2006, D.C. Law 16-130, § 2(c), 53 DCR 4718; Apr. 15, 2017, D.C. Law 21-276, § 2(c), 64 DCR 955.)

Prior Codifications

1981 Ed., § 47-2853.42.

Section References

This section is referenced in § 47-2853.49.

Effect of Amendments

D.C. Law 16-130, in par. (2), substituted “the examinations” for “the written examinations”; in par. (3), substituted “an examination” for “a written examination”.

Emergency Legislation

For temporary (90 day) amendment of section, see § 2(d) of Non-Health Related Occupations and Professions Licensure Emergency Act of 2006 (D.C. Act 16-255, January 26, 2006, 53 DCR 763).

Temporary Legislation

Section 2(d) of D.C. Law 16-101, in par. (2), substituted “examination” for “written examinations”; and in par. (3), substituted “an examination.” for “a written examination”.

Section 4(b) of D.C. Law 16-101 provided that the act shall expire after 225 days of its having taken effect.