The Virginia enterprise., 1909-04-30

on sale In the State 81 Mtnnestta at the
contiact price, and furnish the state any
numbers Of additional copies that may be
me copyright Of all reports published un-
der said contract vesting in the secretary
OF state for the benefit Of the people OF
:1 tnas state; provided, however. that MOTH
az TO prevent the contractors by whom
any such volume is published, their rep
resentatives or assigns, from continuing
sne IN PUB ,pup'ieati9n and sale Of such volumes,
spects with the requirements Of this act
IN respect to the character, sale and
prsecs sse o. sufh b,v volume; na4 :,.u .o, .,oo.
be In force from and after its passage.
Approved April %. 1909.
CHAPTER 4so-s. F. NO. 472.
AN ACT creating a state board Of ac-
doqiaa dGo4qinsaney: cs:| p|Tsscrtbing its powers and
issuing Of certificates to qualfaed pub
t!s. sos Violation. Af of t6e n pso1.,!ns s'e' Of
Be It enacted by the Legislature OF the
State Of Minnesota:
Section l. That q board Of examiners,
countancy. Is hereby created to carry ost
s saa . eses
three citizens Of this state to be ap-
pointed BY the governor and who, with
sassRe@ shaft ss the 7. to
tificates issued under the provisions of
term Of three years and until their sue
Of aas sa,a Soars shall
ana .ns1 sssn tcr ~ = period q three years aesstt
actively engaged therein. ii tsis asse state, Se
ONCE one for the term OF Of three % years
{em Es ttfs, the date Of hts aRpotntment, one for
Of each is to be designated by the gov gov
etnor In his appointment. and spon ex-
the governor shall appoint one member
OF said board as herein provided for a
hers Of this board shall meet and organ
potntment: majority Of said board
appoint % one Of their a q number as @ cha,r. saa!.
man. another as a secretary and another
as treasurer. or may appoint one men,
Der to serve as both secretary and treas
spect1ve oftces for term OF one year
and until their successors are elected. In
the absence Of the chairman or secretary.
f1rmatave vote Of two members Of said
beard shall be considered as tho action
Said board shall enforce the standard
Of general education: the standard Of
special edufation in the science and art
Of accounting: the standard of moral
es IN r. an
ttQne conducted hereunder. -
The soerd shall make rules and reg
examinations and the character OF such
examinations and scope. the method and
time Of fling applications for examine
ali III other her rules u'd ard reeu,at,ons S,% proper
to carry into effect the purposes OF this
An such examinations shall be con-
ancy. The time and place OF holding
less Than three g, consecutive days in
Of the cepntses wfere the exsu'mettcns IN a"ee
ere to be held. and not less than twenty
f2e! days prior to the date Of each ex-
animation. The examinations shall take
the opinion Of the board, hut MT 'eae
KEEN keen resers n each 81 e Ga s'.
cert'nca{es issued. cert sicates reetstered s
and certificates revoked. and shall keen
proper financial records in which there
the cash receipts and disbursements Of
Said hoard shall adopt and provide IT,
:fe Tt use ssa5 ~ ss"e stsss q
Minnesota" with the coat Of arms Of
shall, be ah'xed to- each certificate issued
All Of %neeF esid f,s bosrd Shall, he omen
to the 'nspectton Of the public at tho
office Of the secretary OF the board.
Said board shall report annually to the
(al Its receipts and Disbursements.
(b) Names Of persons to whom Ger
lc5 Naznes Of ali persons whose cer~
t'ncates have been revoked.
fdl heco1nnasndat1ons. ifgany, for new
Sec. s. No certificate for certified
public accountant shall be granted to any
Or then t5 So Sa. Sa the e n
faith. duly declared his ,ntentson Of he-
coming such citizen. and fs over the age
Of tyenty.one (21l years and Of -good
Of section 4 Of lie act}. who
!ration in "accountine, . "audtt;ng'' and
ae% law ntSsr esst,1s
may deem advisable.
No person shall be permitted to take
s9eh a exsm,natson a1 unless 9s shail tor
aecountant'' as an assistant or shah
have been practictng as public account:
not at least three ls) years prior to the |
date OF said examination have success |
fully passed an examination in such sub
his general education. quaiifica.
v!t'ed. that said board may, in its dis
f'e1 frstfoI waive the Pre1tmipary exa.na.
has had q general education eauivaIent !
to that which may be prescribed by its |
sse a1o 4 satS sta{e bassa b%ssad
ancy may, n it's discretion. waive the ex-
animation Of and may issue certificate
TOR certified public accountant to any
~ te n : aef HSo
N Is the holder Of a c. P. A. GER
t'fcate, issued under the laws Of another
certified public accountants Of this state
provided the requirements for said de-
gree in the state which has granted #
the state board Of accountancyy. cy eu,,,v. =.
alent to those herein provided: or Who
(2l Shall be the holder Of a degree OF
sert,e9 public sfsountart fSs Sr chsrtsrsa
sfd@d that the reaS,rements iss Tor such @, !
degree are e9nive'ent to those herein
lie accountant; or who '4f9
az For more than three (3) consecu-
tive years next preceding the passage
Of this act shall have been practfcinr n
this state on his own account as. q pubic
accountant. and who shall apply In writ.
ing to the board for such certificafa
within six months after the passage 81
this act. e. " e. T ..% t&.ss:a - 80 s.
Sec. Is. Any person who has receiver
from said state board OF accountancy= q
Certificate a,,l Ct his auaitaeations to prac-
vtded shall be known and styled Ger
tilted Public Accountant" and no other
person, and no partnership. all ofz elt1
oAT t40cafa. and no cQfnQr6t tdon. al1ailsal.