A certified public accountant or public accountant holding an active license shall qualify as a registered municipal accountant by passing a registered municipal accountant's examination. Only a registered municipal accountant licensed in this State shall undertake the work of auditing the financial statements of any municipality or county.
The board shall make all rules governing examinations and the issuance of licenses to registered municipal accountants.
The registration fee for a registered municipal accountant of New Jersey shall be established by the board, and shall be imposed for each triennial registration.
N.J.S. § 45:2B-70