Page:United States Statutes at Large Volume 42 Part 1.djvu/1289

 1262 SIXTY—SEVENTH CONGRESS. Sess. IV. C11. 94. 1923. public accountant, or has had three years’ experience in the employ mwingpaseaexnmi- of a practicing certified public accountant, and (e) except under '“°°° °H’°°”d‘ the provisions of section 6 of this Act, who shall have successfully passed examinations in the theory and practice of general account- , in commercial law as affecting accountancy, and in such other gj°‘?,·;°c;,e ma be i·-ligated subjects as the board may deem advisable: Promded, That wxumua man sgrvice the board of acconmtancy may waive the prov1sion_for accounting °""°’°“”p"”°° ex erience as set forth in clause (d) above, and in lieu thereof may hold in abeyance a certificate to any person who shall otherwise have qualified xmtil such time as the applicant can prove to have served two years in the em loy of a practicing certified public accountant: semce in auditing Provided further, 'Fhat the board may waive the requirement for °°'“m§'d°‘°i,b°‘}l{‘,;,°*”.;} service in the employ of a practicing certified public accountant, had not less than five years’ actual and continuous experience in auditing the books and accounts of other persons in three or more waiving provisions distinct lines of commercial business, but nothing contained in_ this $'§,l§f,°$,§§f',,d°{’°°jm°“° Act shall be construed as grantin any power to waive any pkrovision of this Act other than as set forth herein, nor shall any suc waiver be gcrianted except by the unanimous vote of the members of the boa. numumuons. Sec. 5. That all examinations provided for herein shall be conducted by the board. The examination shall take place as often as may be necessary in the opinion of the board, but not less frequently than once each ear. The time and place of holding examinations shall be duly advertised for not less than three days in one daily newspaper published in the District of Columbia, beginning not less than thirty days prior to the date of each examination. wmpm isggéd Sec. 6. _That the board of accountancy may, in its discretion, waive Hold of equi R. the examination and rssue plcertitiucgite  certified pulgic accmtintan; °'? " to any erson possessing e qua ca ions men ione in sec ion §i1¤iei°<iii.·~Hfi¤u:$·`mdu of this Iitct who is the holder of a certificate as certified public accountant issued under the laws of any State or Territory which extends similar rivilege to certified public accountants of the District of Columbia, provided the requirements for such certificate in the State or Territory which has granted it to the applicant are, 1** °‘°'°’¢” °°“”"'Y· in the opinion of the board, equivalent to those herein required; or vgho is thq hqldsplr offa pertigcate as qertified public accountpnt, lqr t e equiva en ereo ,1ssue in any orei count rovi ed the rigiiiiiiiiigmii yeiii: requirements for such certificates are, in gi; opinigi,<§ the board, P“°" *’°’°‘°· equivalent to those herein required; or who has been practicin as a public accountant in the District of Columbia for more than three consecutive years next preceding the passage of this Act, whose ¤<>¤di¤i¤¤=»¤¢¤- qualifications are, 111 the ORIDIOH of the board, equivalent to those required by section 4 of this Act, and who shall apply in writing tq this biqard for such certificate within six months after the passage o t is ct. ,m*§',g?“°“ °’ °°'· Sec. 7. That the board of accoimtancy may revoke any certificate issued under this Act for unprofessional conduct or other §f,"g_,",;’;,,c,¤,°,he,°_ sufficient cause: Provided, That notice of the cause for such con- '¤*· M templated action and the date of the hearing thereon by the board shall have been mailed to the holder of such certificate at his or her registered address at least twenty days before such hearing. No certificate issued under this Act shall be revoked until the board shall have held such hearing, but the nonappearance of the holder H of any certificate, after notice as herein provided, shall not prevent “"”“‘ such hearing. At all such hearings the corporation counsel of the District of Columbia or one of his assistants designated by him shall appear and represent the interests of the public.
 * '§3°Ym°',f¤tl’Y P“"‘ as set forth in clause (d) above, in the case of any person who has