The board shall issue a certificate to an applicant of good moral character who holds a foreign designation in public accountancy if:

Terms Used In West Virginia Code 30-9-11

  • Board: means the West Virginia Board of Accountancy. See West Virginia Code 30-9-2
  • Certificate: means a certificate as a certified public accountant issued or renewed by the board pursuant to this article or corresponding provisions of prior law. See West Virginia Code 30-9-2
  • Examination: when used with reference to prospective financial statements, means expressing an opinion about the fairness of presentation of financial information in accordance with the statements on Standards for Attestation Engagements. See West Virginia Code 30-9-2
  • Foreign: means any country other than the United States. See West Virginia Code 30-9-2
  • Good moral character: means lack of a history of dishonesty or felonious activity. See West Virginia Code 30-9-2
  • Rule: means any rule proposed for legislative approval by the board pursuant to this article. See West Virginia Code 30-9-2
  • State: means any state of the United States, the District of Columbia, Puerto Rico, the U. See West Virginia Code 30-9-2

(1) The foreign authority that granted the designation regulates the practice of public accountancy and allows a person holding a certificate issued by this state to obtain the foreign authority's comparable designation; and

(2) The applicant meets the education, examination, experience and continuing education requirements specified by the board by rule.