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 Not-Substantially Equivalent Certification

The Board shall issue a reciprocal certificate to an out-of-state CPA from a not-substantially equivalent jurisdiction if the applicant is of good moral character, holds a valid out-of-state certificate but does not qualify for a reciprocal certificate under the substantial equivalency provisions, and meets the following education, experience, examination and continuing education requirements:

(1) The applicant passed the examination required for issuance of the applicant's certificate with grades that would have been passing grades at the time in this state;

(2) Within the ten-year period immediately preceding the application and after passing the examination upon which the applicant's certificate in the other state was based, the applicant has had one year of experience outside of this state of the type described under Experience Requirement; and,

(3) If the applicant's out-of-state certificate was issued more than four years prior to the application for issuance of a certificate, that the applicant has fulfilled the 120-hour rolling-three year continuing professional education requirement.

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)


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