An applicant for a certificate, who holds a graduate degree that satisfies the requirements to sit for an examination, pursuant to § 36-20B-15 , shall provide to the board documentation that the applicant has completed one year of experience in accounting. An applicant for a certificate, who holds a bachelor's degree that satisfies the requirements to sit for an examination, pursuant to § 36-20B-15 , shall provide to the board documentation that the applicant has completed: (1) One year of experience in accounting and thirty semester credit hours of education, in addition to the number of hours required to obtain the applicant's bachelor's degree, at an accredited institution of higher education; or (2) Two years of experience in accounting. For the purposes of this section, experience in accounting includes any type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills, all of which were verified by a licensee and meet requirements prescribed by the board, by rule promulgated pursuant to chapter 1-26 . Acceptable experience may be completed through employment in government, industry, academia, or public practice. Any person who holds a valid certificate issued by this state prior to July 1, 2002, is deemed to have met the requirements of this section.
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