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  • Acts
  • 1998
  • Chapter 62 AN ACT FURTHER REGULATING THE PRACTICE OF PUBLIC ACCOUNTANCY.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:


SECTION 1. Section 87A½ of chapter 112 of the General Laws, as appearing in the 1996 Official Edition, is hereby amended by striking out the sixth paragraph and inserting in place thereof the following paragraph:-

The educational requirement for a certificate shall be at least a bachelor's degree or its equivalent from a college or university approved by the board, including an accounting concentration or its equivalent as determined by the board. The educational requirement shall consist of a minimum of 150 semester hours of course work or its equivalent earned as part of, either or both a bachelor's degree or master's degree program which includes courses in accounting education, business administration and general education. An applicant who has sat for the examination for certified public accountant prior to July 1, 2002 shall qualify for a certificate under the educational requirements in effect prior to said date. The educational requirement for a certificate as a certified public accountant shall be met not later than 120 days after an applicant sits for the examination.

SECTION 2. Said section 87A½ of said chapter 112, as so appearing, is hereby further amended by striking out the seventh paragraph and inserting in place thereof the following paragraph:-

The experience requirement for a certificate shall be determined by the board in its discretion.

SECTION 3. This act shall take effect on July 1, 2002.

Approved March 27, 1998.