The board shall issue a certificate to an applicant who holds a valid out-of-state certificate if the state of issuance extends similar privileges to holders of certificates under circumstances similar to those described in this section and if the board determines that:
(1) The state of issuance of the out-of-state certificate has certified public accountant certification requirements that are substantially equivalent to the certified public accountant certification requirements of the uniform accountancy act; or
(2) The applicant has individual qualifications that are substantially equivalent to the certified public accountant certification requirements of the uniform accountancy act.
Structure West Virginia Code
Chapter 30. Professions and Occupations
§30-9-1. License Required to Practice
§30-9-5. Rule-Making Authority
§30-9-6. Fees; Special Fund; Administrative Fines
§30-9-8. Education, Examination and Experience Certificate Requirements
§30-9-9. Substantial Equivalency Certificate Requirements
§30-9-10. Not Substantially Equivalent Certificate Requirements
§30-9-11. Foreign Designation Certificate Requirements
§30-9-12. Certificate Renewal; Conditions of Renewal
§30-9-13. Duty to Inform Board of Denials, Suspensions, Revocations, Limitations
§30-9-14. Holder of Out-of-State Certificate Establishing Principal Place of Business in State
§30-9-16. Substantial Equivalency Practice Privileges
§30-9-17. Issuance and Renewal of Permits
§30-9-18. Notification of Changes in Firm Ownership; Revocation of Permit
§30-9-19. Issuance and Renewal of Authorizations
§30-9-20. Refuse to Issue or Renew; Suspension, Revocation of License; Disciplinary Action
§30-9-21. Complaints; Investigation
§30-9-24. Licensees' Working Papers; Clients' Records
§30-9-25. Commissions, Referral Fees and Contingent Fees
§30-9-27. Injunctions Against Unlawful Acts
§30-9-28. Criminal Proceedings; Penalties
§30-9-29. Single Act Evidence of Practice
§30-9-30. Accounting Corporations
§30-9-31. Inapplicability of Article
§30-9-33. Mandatory Training in Federal Antitrust Law and State Action Immunity