An individual whose principal place of business is not in this state and who holds a valid certificate or license as a certified public accountant from any state, has all the privileges of a licensee under this chapter, without the need to obtain a certificate or permit under this chapter, provided that the individual has passed the uniform certified public accountant examination, and has obtained: (1) A bachelor's degree in accounting, or in a course of study that the board has determined to be comparable to an accounting degree, and has completed: (a) Two years of experience in accountancy, as described in § 36-20B-21 ; or (b) One year of experience in accountancy, as described in § 36-20B-21 , and thirty semester credit hours at an accredited institution of higher education, in addition to the number of hours required to obtain the applicant's bachelor's degree; or (2) A graduate degree in accounting, or in a course of study which the board has determined to be comparable to an accounting degree, and completed at least one year of experience in accountancy, as described in § 36-20B-21 . Notwithstanding any other provision of law, an individual who offers or renders professional services under this section, whether in person, or by mail, telephone, or electronic means, must be granted practice privileges in this state, and no notice, fee, or other submission is required of the individual. The individual is subject to the requirements of § 36-20B-68 .
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