31.0513 AICPA examination.

Cite as [A.S.A.C. § 31.0513]

(a) The board shall use the examination prescribed by the AICPA.

(b) The examination may be taken in the State of Hawaii or at any other authorized testing center. The board will provide appropriate letters requesting that the applicant be allowed to take the examination at that location. As the board prefers to offer the examination in American Samoa, efforts will be continued to establish an authorized -testing center within the territory.

(c) The board will require direct confirmation of an applicant’s examination grades.

performance of audits involving the application of generally accepted accounting principles and generally accepted auditing standards; or

(2) Complete 2 years of professional experience in public accounting practice.

(b) The board shall require all experience to have been of a full-time nature, measured in terms of weeks, and shall require a statement signed, under oath, by a present or former employer in the practice of public accountancy. Full-time employment shall constitute at least 35 hours a week.

History: Rule 3-88. eff 18 Apr 88.