NORTH CAROLINA GENERAL ASSEMBLY

1975 SESSION

CHAPTER 107

HOUSE BILL 22

AN ACT TO MAKE A TECHNICAL AMENDMENT IN THE LAW RELATING TO THE QUALIFICATIONS OF AN APPLICANT FOR CERTIFICATION AS A CERTIFIED PUBLIC ACCOUNTANT.

The General Assembly of North Carolina enacts:

Section 1.  G.S. 93-12(5), second paragraph, second sentence, as the same appears in Volume 2C of the General Statutes of North Carolina is hereby amended to read as follows:

"Such applicant, in addition to passing satisfactorily the examination given by the Board, shall have had at least two years' experience on the field staff of a certified public accountant or a North Carolina public accountant in public practice, or shall have served two or more years under the direct supervision of a certified public accountant, as an internal revenue agent or special agent under a District Director of Internal Revenue, or on the field staff of the North Carolina State Auditor, or on the field staff of the Accounting Division of the North Carolina Utilities Commission, or with the United States Defense Contract Audit Agency, and shall have the endorsement of three certified public accountants as to his eligibility."

Sec. 2.  This act shall become effective upon ratification.

In the General Assembly read three times and ratified, this the 7th day of April, 1975.