The independent-reporter. [volume] (Skowhegan, Me.) 1909-1955, 1913-03-06

Maine in such sum as the board may de-
termine for the faithful accounting OF all
moneys or property coming into his possess
sion, and he shall keep proper records OF
the doings of the board. and OF his receipts
and expenditures. and all certincates issued
and applications received by the board. he
shall pay over to the treasurer of state
quarterly on the last secular days OF
March, June. September and December, all
three months. and make such report there
of as the state auditor may require
Section 5. The moneys paid into the
state treasury under the provisions of this
act shall be applied to the payment of the
compensation and expenses OF the mempers
and of the expenses OF the board, ana 80
much thereof as may be necessary Is mere re-
by appropriated for that purpose. All oiIs
for services and expenses OF the poaro
shall be submitted TO the state auditor ana
upon approval be certified as required by
law, and be paid from the moneys held IN
the state treasury as aforesaid; provided.
however, that al no time shall any bills 1or
services and expenses be paid out OF the
state treasury in excess Of the amount PAID
into the same under the provisions OF TINS
act.
Section 8. The members of the board
shall receive as compensation for tneil
services five dollars per day for the time
actually spent and such expenses as are N
cidental and necessary to carry out the
provisions of this act.
received from the Maine Board OF Ac-
countancy certificate Of his qualifications
to practice as a. public accountant. e here
as certified public accountant. and no
other persons shall assume such ute OF
use the abbreviatdon c. P. A. or any otnet
words letters or figures to Indicate tnat
public accountant
Section g. At such times ~ the board
may hx upon, 1t shall hold meetings for
icates and shall give notice thereof by pub
ncaticn In a daily newspaper In each OF the
cities Of Portland. Lewiston. Bangor and
meetings not less than twenty days prior
to the date thereof. At such meetings the
board shall conduct examinations Of appli-
cants who have been residents Of the State
Of Maine at least one year prior thereto,
and OF certified public accountants OF any
other state or foreign government which
extends similar privileges to certified pub
paid the required fec and to those who
have shown the required proficiency In the
theory of accounts. practical accounting,
law. and such other subjects as 1t deems
necessary. and whom they believe to be OF
such character and fitness as to qualify
s them to act as gCec .n fnsy
Of the board and under Its seal that the
applicant Ii entitled to practice as a certi-
fed public accountant In accordance with
the provisions Of this act.
Section 8. The board may. In Its discre-
ton. waive the examination and the pay
ment of fees and may issue q certificate
son possessing the qualifications mentioned
In the preceding section who is the holder
Of a certified public accountants certificate
issued under the laws Of another state or
privileges to certified public accountants OF
this gtate. provided the requirements in the
state or foreisn government which has
opinion Of the Maine Board Of Accountancy
equivalent to those herein provided.
Section 10 Each applicant for examinA-
a fee Of twenty-five dollars at the time of
filing his application and no other fees or
costs shall be required to be paid BY him.
ton the Fee shall not e b 94 returned to him,
but he shall be entitled to take another
examination after one year at any adver-
tised meeting at which there are to be
other applicants for examination. The fee
shall be required to be paid by every per-
son to whom certificate for certified
pubic 1countant is issued by the Maine
reciprocal certificates are issued the fees
required shall be not less than. nor more
than the fees charged to certified public
accountants of this state for similar privi-
leges
Section II. The Maine Board Of Account
ancy may revoke any certificate issued un-
der the provisions Of this act upon proof
viction Of crime, incompetency or unpro-
fessional conduct; provided however, a
written notice shall have been mailed to
the holder of such certificate at least TWEEN
ty days before any hearing thereon stating
the cause for such contemplated action
and appointing time and place for
hearing thereon by the Maine Board of Ac-
countancy. Upon the revocation OF any
certificate 1t shall be surrendered to the
board by the holder.
Section r. Upon the granting of any
certificate for certified public accountant
by the board It's secretary shall immediate
ly file in the Office of the secretary of state
a certificate showing the name, residence
and post office address. of the person to
whom 1t Is issued together with the date
of the certificate and such other informa-
ton as the board may deem advisable.
such certificate to be open to all persons at
all reasonable times for all proper pur-
poses.
Section 10. Any person who shall adver-
tse or issue any sign. card or other fndi-
cation designating himself as a certified
public accountant. or1who shall assume the
title OF certified public accountant. or
use the abbreviation C. P. A, or any other
words, letters or figures to represent that
he is a certified public ACCOUNTANT, or shall
practice as such without having received
a certificate In accordance with the pro-
visions Of this act or who shall issue any
such sign, card or other indication or as
sumo such title or abbreviation after any
certificate authorizing such use by him has
been revoked or continue to practice as a
nap+tRad ruhlir arco,iNta shall uDOn con-