Sec. 901.259. CERTIFICATION BASED ON RECIPROCITY. (a) The board shall issue a certificate to a person who holds a certificate or license issued by another state if the person: (1) satisfies at least one of the following: (A) meets the requirements for issuance of a certificate in this state other than the requirement providing the grades necessary to pass the uniform CPA examination; (B) met the requirements in effect for issuance of a certificate in this state on the date the person was issued a certificate by the other state; or (C) has completed at least four years of experience practicing public accountancy, if the experience: (i) occurred after the person passed the uniform CPA examination and within the 10 years preceding the date of application; and (ii) satisfies requirements established by board rule; and (2) has met the continuing professional education requirements that apply to a license holder under this chapter for the three-year period preceding the date of application. (b) The board shall issue a certificate by reciprocity to the extent required by a United States treaty.
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