Echo de l'ouest. [volume] (Minneapolis, Minn.) 1883-1929, 1909-04-30

times keep the same on sale at such
place of publication in quantities or one
! reasonable notice Of not less than ten
days. for the price agreed upon IN satu
contract. and shall agree TO s tee esme
on sale in the State of Minnesota at the
contract price, nj furnish the state any
number of additional copies that may be
thereafter required at said contract price.
the copyright Of all reports published I'M
of state for the benefit of the people or
this state; provided, however, that moth,
ing herein contained shall be so construed
as to prevent the contractors by whom
any such volume is published, their rep
resentatives or assigns, from continuing
the publication and sale of such Volumes,
50 long ,r as they shall comply ~ IN +b all aet
in respect to the character, sale and
price Of such volume.
Sec. 2. This act shall take effect and
be in force from and after it's passage.
Approved April %. 1909.
CHAPTER 1875. F. NO. 472.
| AN ACT creating a state board OF &C
~countancy, prescribing it's powers and
dut1Hss p Of eertifEIcd dfs e * q]ua1ified p aRs
lie accountants, and providing penal
ties for violations of the provisions OF
this act.
Be it enacted by the Legislature of the
OLdIo VI Nll1il1CSOLo.
Section 1. That a board Of examiners,
to be known as the state board of &C
countancy, Is hereby created to carry out
tho purposes and enforce the PROVISIONS ms
three citizens OF this state to be aRI-
pointed by the governor and who. with
the exception Of the members first to be
appointed, shall be the holders Of Ger
this act and shall hold office for the
term Of three years and until their sue
cessors are appointed and qualified. o,,
The first members OF said board. shall
be skilled In the practice Of accounting,
and shall for a period. of three years next
preceding their appointment, have beer
office, one for the term of three years
from the date Of his appointment, one for
t tas term RI one of two yeay years The an term nne Of FOR of aee
of Zach is to be designated by the gov
e1nor in his appointment, and upon ex-
l~iration of each term OF its members,
the governor. shall appoint one member
OF said board as herein provided for a
term of three years.
Sec. 2. The persons appointed as mem
ize within thirty 1so) days after their ap,,
Shall constitute a quorum. They shall
appoint one of their number as a cha'r-
man. another as a secretary and another
as treasurer, Or may appoint one mem
Der to serve as both secretary. n treas
urer, and said officers shall hold their re-
s%nective OFFICES for a term Of one year
and until their successors are elected. In
the absence of the chairman or secretary,
the board may appoint a chairman pro
firmsatfve vote Of two members Of said
beard shall be considered as the action
of said board.
Said board shall, enforce the tandard
srecial education in the science and art
Of accounting; the STANDARD of moral
as prescribed IN this act In all
tions conducted hereunder.
The board shall make rules and reg,
u%lations for the conduct Of applicants
examinations and scope the method and
time Of FLING applications for examine
tons and their form and contents ~
all other. rules and regulations proper
All such examinations shall be con-
Quoted by said state board Of ACCENT
examinations shall he advertised for not
less than three (> consecutive days in
one daily newspaper. published in each
are to be held, and not less than twenty
! (2M Jays prior to the date Of each ex-
amination. The examinations shall take
ft51seeeo n az 15te Of e the may gaT Ds f bnf mot less 81
iasn o records I'd e" Of Their eroeeed'ngs, an
accurate list of all applications made;
certificates issued. certificates registered
and certificates revoked, and shall keen
proper financial records in which there
| shall be entered a comr1ete statement Of
the cash receipts and disbursements of
SAID hoard shall adopt and provide it
self Nth q seal with a band tnsGrioe o.
Minnesota IN the center: ard SAID sea,
or registered under this act:
to the inspection Of the public at the
Office Of the secretary of the board.
follows: - 0
la) It's receipts and disbursements.
() Names Of persons to whom GER
t%ttcates have been en-, issued; unosa cer-
(dl Recommendations, If any. for new
legislation. and such other matters as the
board may deem proper.
Sec. 8. No certificate for a certified
public accountant shall be granted to any
person ether than q citizen of the Unit,
faith s'' duly q declared his Intention =, Of he
coming such citizen, and is over the agf.
Of twerty-one CID years and Of good
moral or,l,o char "a ]sac+ and 4 'e * e1'fs u nste. who The
iration in "~accountine." auditing and
Commercial law effectins accountancv;
and on such other subjects as the boarh
may deem advisable. 49,,
No person shall be permitted to take
such examination unless b shall FOR =
been employed in the Office of a "puh1'r,
a accountant as an assistant or shall
have been practicing as a public account,
/ ant on his own account and who shal
not at least three (3l years prior to the
date Of said examination have success
fn1llv passed an examination in such sub
iecte as may be prescribed bv the hoard
touching hts general education, uualifica-
vided. that said board may. in its dis
erection, waive the preliminary e%xaraina-
ton Of an aoul'cant who, IN its on'nton
to that which NAV be prescribed by its
r' Sec. a4 4. Sad state sse board Of account
aminatton Of and may issue a certificate
nerson, possessing the qualifications men
toned in section 3 OF this act, who
tsfcate. issued under the laws Of anotho'
state. which extends similar privileges to
certified public accountants o. this stat"
provided the reduirements for said dc
gree in the state which has granted IT
10 the applicants are. in the opinion Of
the state board Of accountancy, equiv
alent to those herein provided: or whr
certified public accountant or charterea
accountant, or the equivalent thereof
issued in n foreign governmee zen pro,
,,egree are equivalent to those herein
crowded. for the degree of certified pub
lie accountant; or who,
tive tive Years next preceding the passage
# THIS act shal' have been practicing in
this state on his own account as a publ"
accountant. ard who WI f shall 1,, apply ca in wr : t.
-,itbin sly months after the passage of