42. Eligibility requirements. An applicant for licensure as a certified public accountant shall establish to the satisfaction of the Board of Accountancy that the applicant: (1) [Repealed]. (2) [Repealed]. (3) Has passed an examination in accounting and auditing and such related subjects as the Board shall determine to be appropriate; (4)(A) Holds a baccalaureate degree with a concentration in accounting conferred by a college or university recognized by the Board or holds that which the Board determines to be substantially the equivalent thereof; or (B) Holds a baccalaureate degree acceptable to the Board supplemented with the equivalent of an accounting concentration including related courses in other areas of business administration; and (C) For applicants receiving a baccalaureate degree after January 1, 2000, in addition to meeting the requirements of either subparagraphs (A) or (B) of this paragraph, possesses 150 semester hours of college education; and (5) Meets any other requirements established by rule to ensure that the applicant has the proper training, experience, and qualifications to practice as a certified public accountant. (Apr. 20, 1999, D.C.

eets any other requirements established by rule to ensure that the applicant has the proper training, experience, and qualifications to practice as a certified public accountant. (Apr. 20, 1999, D.C. Law 12-261, § 1002, 46 DCR 3142; June 16, 2006, D.C. Law 16-130, § 2(c), 53 DCR 4718; Apr. 15, 2017, D.C. Law 21-276, § 2(c), 64 DCR 955; Mar. 16, 2021, D.C. Law 23-205, § 4(f), 68 DCR 000769.) Prior Codifications 1981 Ed., § 47-2853.42. Section References This section is referenced in § 47-2853.49. Effect of Amendments D.C. Law 16-130, in par. (2), substituted 'the examinations' for 'the written examinations'; in par. (3), substituted 'an examination' for 'a written examination'. Emergency Legislation For temporary (90 day) amendment of section, see § 2(d) of Non-Health Related Occupations and Professions Licensure Emergency Act of 2006 (D.C. Act 16-255, January 26, 2006, 53 DCR 763). Temporary Legislation Section 2(d) of D.C. Law 16-101, in par. (2), substituted 'examination' for 'written examinations'; and in par. (3), substituted 'an examination.' for 'a written examination'. Section 4(b) of D.C.

on Section 2(d) of D.C. Law 16-101, in par. (2), substituted 'examination' for 'written examinations'; and in par. (3), substituted 'an examination.' for 'a written examination'. Section 4(b) of D.C. Law 16-101 provided that the act shall expire after 225 days of its having taken effect.