Foreign Designation Certification
The Board shall issue a reciprocal substantially equivalent certificate to an applicant of good moral character who holds a foreign designation in public accountancy if:
(1) the foreign authority which granted the designation makes similar provision to allow a person who holds a valid certificate issued by this State to obtain such foreign authority's comparable designation;
(2) the foreign designation:
A. was duly issued by a foreign authority that regulates the practice of public accountancy and has not expired or been revoked or suspended;
B. entitles the holder to issue reports upon financial statements; and
C. was issued upon the basis of educational, examination, and experience requirements established by the foreign authority or by law that are substantially equivalent to those contained in the Uniform Accountancy Act; and
(3) the applicant:
A. received the designation, based on educational and examination standards substantially equivalent to those in effect in this State at the time the foreign designation was granted;
B. completed an experience requirement, substantially equivalent to the requirement set out in Board Rules, in the jurisdiction which granted the foreign designation; or meets equivalent requirements prescribed by the Board by rule, within the ten years immediately preceding the application; and
C. passed a uniform qualifying examination in national standards and an examination on the laws, rules and code of ethical conduct in effect in this state acceptable to the Board.
An applicant under this Section shall in the application list all jurisdictions, foreign and domestic, in which the applicant has applied for or holds a designation to practice public accountancy, and each holder of a certificate issued shall notify the Board in writing, within thirty days after its occurrence, of any issuance, denial, revocation or suspension of a designation or commencement of a disciplinary or enforcement action by any jurisdiction.
Applicants who have met the preceding requirements should make application for certification on the following form: Application for Reciprocal Certificate The Application for Reciprocal Certificate requires verification from the original certifying board. Please complete the first portion of the Interstate Exchange of Information form included in the Reciprocal Application and forward the form to the certifying board for completion. Check with the certifying board before forwarding the Interstate Exchange of Information form to determine if a fee for this service should be included.
Additional Experience Verification Form (if needed)