The news-democrat. (Providence, R.I.) 1906-1909, 1906-07-26


appointed shall be a certified public ac-
countant to fili such vacancy for the re-
mainder OF the term. The members OF
said board may he removed by the gov
ernor, Tor such cause as he shall deem
sufhcient and shall express in the order
OF removal. East member OF said board.
unless he resigns or is removed. shall
hold once until the appointment and
qualification OF his successor. Each MEM
Der OF said board shall give a bond IN
the sum OF one thousand dollars, with
surety or sureties TO be approved by the
general treas,1rer conditioned for the
faithful performance OF his duties and
shall take the oath provided by law for
public officers
Sec. g. Said state hoard Of accountancy
shall organize, as soon as may be after
their appointment and qualification. by
electing ono Of their members chair
man and one OF their members secretary
and one Of their members treasurer (ex-
cept that said board may elect the same
member secretary and treasurer): such
organization shall continue until the ap-
pointment and qualification OF any new
member Of said board Of examiners. ex-
cept In case OF vacancy in any ONCE,
when such vacancy may be filled forth
with. The secretary OF said board shall
keep record Of all its proceedings issue
all notices and certificates. and attest all
such papers and orders as said board
shall direct and the secretary shall per-
form such other duties as shall be des-
gnated by said board.
Sec. 4. Said board shall have power TO
adopt rules and regulations for conduct
Ing examinations 10 be held under this
act. Said examinations shall be held at
least once year IN the city OF Provi-
dence. and elsewhere in tho discretion Of
said board. Such examinations shall be
held upon the theory Of accounts, practi-
cal accounting. auditing. commercial law
as affecting accountancy. and such other
subjects as said board may determine.
Such board shall issue to each applicant
passing a satisfactory examination n GER
tiicate emitting such person 10 practice
in this state. as a certified public account
ant. until such certificate shall be re-
voked as hereinafter provided In this act.
Said board shall keep a register in which
shall be entered the names OF all the per-
sons 10 whom certificates are issued un-
der this act. and said register shall be
open at all times TO public inspection at
the office OF the secretary OF said board.
Sec. 8. Said board shall charge for the
examination and certificate provided for
In this act fee OF twenty-five dollars.
payable by said applicant at the time Of
nlins his application. In case OF the fall
ure on part OF any applicant to at
tend the examination at the date specified
by said board or 10 pass a satisfactory
examination. said applicant may. at the
discretion OF said board, appear at the
next annual examination of said board
for re-exa mination upon the payment Of
the further sum Of fifteen dollars.
Sec. 6. The actual expenses OF said
board shall be paid out Of the funds re-
ceived from applicants for examinations:
Provided. that In no event shall such ex-
penses be a charge against the state. No
member OF said board shall receive any
compensation for his services, but he
shall be entitled TO receive from the funds
In the hands OF said hoard his actual ex-
penses incurred In the discharge of his
duties under this act.
Sec. Z. said board shall present an
nually TO the general assembly In the
month OF January a detailed statement
OF the receipts and disbursements OF said
board during the preceding year with a
statement Of Its acts and proceedings
and such recommendations as said board
may deem proper. Any moneys In the
hands OF the treasurer Of said board at
the time Of making such report shall then
be paid over to the general treasurer
Sec. g. Said board may, in Its discre-
tion. register the certificate Of any certi-
fed public accountant who ls the lawful
holder OF such certificate issued under the
laws OF any other state. territory. Dis
trict OF Columbia or government. and
may issue 10 such certified public ac-
countant a certificate OF registration
which certificate shall entitie the holder
thereof to practice as such certified pub
lie accountant under the provisions Of
this act In this state: Provided that
such other state. territory. government
or the District of Columbia extends sim
liar privileges to certified public ac-
countants OF this state. Said board shall
charge for such certificate Of registration
fee Of fifteen dollars.
Sec. Q. Said board. by majority vote
thereof may, In its discretion, waive
the examinations OF any person possess
ing the qualifications mentioned In this
act who for more than three years pre-
ceding the passage OF this act. shall have
practiced in this state on his own account
as a public accountant. and who shall
apply In writing to said board for such
certificate within six months after the
passage OF this act Said board may
charge for such certificate Of registration
a fee not exceeding fifteen dollars. Said
board shall have power to revoke any
certificate Of registration, granted by II
under this act, for gross incompetency.
for unprofessional conduct. or for other
cause sufficient in the Judgment OF said
board: Provided. that before any certi-
fcate shall be so revoked the holder
thereof shall have notice in writing OF the
charge or charges against him and shall
have reasonable opportunity TO be heard
in his defence. Any person whose certih-
cate has been so revoked may
apply TO have the same reissued,
and the same shall be issued
to him upon a satisfactory showing that
such disqualification has ceased Said
board shall have power by its chairman
to summon any person to appear as a
witness and testify at any hearing by
said board under the provisions OF this
act and 10 examine and 10 administer
oaths TO such witnesses. Any. person ag;,
grieved by any decision or ruling of said
board may. within thirty days, exclusive
OF Sundays and holidays. after receiving
notice of said decision, appeal therefrom
10 the superior court sitting at Provi-
dence. and said superior court shall. as
soon as may be. hear and determine said
appeal, following the course OF equity,
and subject to all the rights OF parties In
such causes.
Sec 10. Nothing In this act shall pro-
hibit any person from serving as a stu
dent, clerk. or employe in the office OF
any certified public accountant: Provided.
such student, clerk, or employe shall first