public accountant examination or reexamination the applicant must

possess the following qualifications:

(a) The applicant must be a citizen of the United

States or, if not a citizen of the United States, a person who is

legally present in the United States with appropriate

documentation from the federal government, or who has duly

declared his or her intent to become a citizen, who is 19 years

of age or older, and who is of good moral character.

(b) Persons who first sit for the examination on or

before December 31, 1994, must have earned a college degree from

a fouryear

college or university accredited by a regional

accreditation board such as the Southern Association of Colleges

and Universities. A graduate without a major in accounting, or

its equivalent, as approved by the Board, must complete two or

more years in the regular and continuous practice of public

accountancy after receiving the college degree, before he will

become eligible to sit for the examination.

(c) Persons who first sit for the uniform CPA

examination on or after January 1, 1995, must have completed a

total of 150 semester hours or 225 quarter hours of postsecondary

education, including a baccalaureate degree at a college or

university accredited by a regional accreditation board such as

the Southern Association of Colleges and Universities, with a

concentration in accounting or the substantial equivalent as

determined by the board. The candidate shall be determined to

have a concentration in accounting or its substantial equivalent

upon presenting evidence to the Board that he or she has

satisfied any one of the following:

1. The candidate shall have completed

(i) at least 33 semester hours or equivalent quarter

hours in accounting (excluding introductory courses) at the upper

division undergraduate and/or graduate level including minimum

requirements in each of the following subject areas:

(I) Financial Accounting 9

semester hours

(II) Auditing 6

semester hours

(III) Taxation 6

semester hours

(IV) Management Accounting 3

semester hours

(V) Governmental and NotForProfit

Accounting 3

semester hours

(VI) Accounting Electives 6

semester hours; and

(ii) at least three (3) semester or equivalent quarter

hours in business law, concentrating primarily on the Uniform

Commercial Code; and

(iii) at least 27 semester or equivalent quarter hours

in business courses (other than accounting courses) at the

undergraduate or graduate level from among the following subject

areas: economics; legal and social environment of business;

business law (in addition to the three hours required above);

marketing; finance; organization, group, and individual behavior;

quantitative applications in business; communication skills, and

business ethics; or

2. The candidate shall have been awarded a graduate

degree in accounting from a program that, as of the date of

granting said degree, is accredited in accounting by the American

Assembly of Collegiate Schools of Business (AACSB), or comparable

accrediting organization recognized by the Board; or

3. The candidate shall have been awarded a graduate

degree from a program that, as of the date of granting said

degree, is accredited in business by the AACSB, or comparable

accrediting organization recognized by the Board, and completed a

course of instruction that includes all of the requirements

specified in 1. above.

et seq.

January 31, 1991. Amended: Filed October 17, 2003; effective

November 21, 2003. Amended: Filed November 12, 2008; effective

December 17, 2008.

November 21, 2003. Amended: Filed November 12, 2008; effective

December 17, 2008.

December 17, 2008.

(1) Applications for Examination and Reexamination

prior to the implementation of a computerbased

examination.

(a) Except as provided in Rule 30X4.

03(2),

applications for the May examination must be in the Board's

office not later than the preceding February 28th and

applications for the November examination must be in the Board's

office not later than the preceding August 31st. It is the

responsibility of the applicant to ensure that applications are

actually received in the Board's Office by the specified dates.

(b) Applicants for the examination who are March or

August college graduates and who qualify under the provisions of

Rule 30X4.

02 will be permitted an extension of time for filing

applications for the examination which immediately follows their

graduation. March graduates' applications must be received not

later than 15 days after the date of their graduation; August

graduates' applications must be received not later than the next

September 15th.

(c) Applications for reexamination, in whole or in

part, must be in the Board's office not later than March 31 for

the May examination and not later than September 30 for the

November examination.

(d) It is the responsibility of each applicant to make

timely delivery of the required forms and fees. Requesting an

application form prior to the deadline date does not constitute

timely filing.

(2) Applications for Examination and Reexamination

upon the implementation of a computerbased

examination.

(a) Applications to take the Certified Public

Accountant Examination must be made on a form provided by the

Board and filed with the Board by a due date specified by the

Board.

(b) An application will not be considered filed until

the application fee and examination fee required by these rules

and all required supporting documents have been received,

including proof of identity as determined by the Board and

specified on the application form, official transcripts and proof

that the candidate has satisfied the education requirement.

Only 1 problem with the above, it could easily be argued that the ACBSP and AACSB are equal, but I'm not sure I would risk it without getting an opinion from an official of the state IN WRITING before making a decision.