D.C. Mun. Regs. tit. 17, r. 17-2508

Current through Register 71, No. 45, November 7, 2024

Rule 17-2508 - LICENSURE OF CPAS BY RECIPROCITY OR ENDORSEMENT

2508.1

The Board may issue a license to practice as a CPA in the District of Columbia to an individual applying for licensure by reciprocity or endorsement only after the Board or its designee has:

(a) Verified that the qualifications relied upon by the applicant, as set forth in §§ 2508.2 and 2508.3, meet or exceed the standards for licensure by examination in the District of Columbia;

(b) Verified that the applicant's license is in good standing in the applicant's current jurisdiction; and

(c) Verified that the applicant has paid the application fee.

2508.2

The Board may issue a CPA license to an individual by reciprocity and may presume that the individual meets the licensure requirements of the District of Columbia if the applicant meets the following conditions:

(a) The applicant possesses a valid license as a Certified Public Accountant from any State of the United States whose licensing standards are verified by the National Association of State Boards of Accountancy (NASBA) National Qualification Appraisal Service or successor organization to be in substantial equivalence with the UAA; and

(b) The Board considers the State's licensing standards to be in substantial equivalence with the licensing standards of the District of Columbia.

2508.3

The Board may issue a CPA license by Endorsement to an individual if the individual holding a valid CPA license from any jurisdiction in the United States that is not in substantial equivalence with the UAA presents evidence to the Board of his or her own education and experience qualification and the Board approves the applicant for licensure.

D.C. Mun. Regs. tit. 17, r. 17-2508

Final Rulemaking published at 41 DCR 7352 (November 11, 1994); as amended by Final Rulemaking published at 51 DCR 4401 (April 30, 2004)