| 5. Renewal. An applicant for renewal of a permit under this |
| section shall show that requirements of continuing professional |
education consisting of not less than 12 20 hours in each one- |
year period and not less than 72 120 hours in any 3-year period |
| have been fulfilled. The board shall establish by rule the |
| number of hours of continuing professional education required in |
each one-year period and 3-year period and shall not require more |
than 120 hours in each 3-year period. That education shall must |
consist of the general kinds and in such subjects as shall have |
been that are specified by the board by rule. The board may |
| provide by rule that fulfillment of continuing professional |
| education requirements of other states will be accepted in lieu |
of the foregoing requirements of this subsection. The board may |
| also provide by rule for prorated continuing professional |
| education requirements to be met by applicants whose initial |
| permits were issued less than one year prior to the renewal date. |
| The board may prescribe by rule special lesser continuing |
| education requirements to be met by applicants for permit renewal |
| whose prior permits lapsed prior to their applications for |
| renewal. The board, in its discretion, may renew a permit to |
| practice despite failure to furnish evidence of satisfaction of |
| requirements of continuing professional education only upon |
| condition that the applicant follow a particular program or |
| schedule of continuing professional education. In issuing rules |
| and individual orders in respect of requirements of continuing |
| professional education, the board in its discretion may use and |
rely, among other things, upon guidelines and pronouncements of |
| recognized educational and professional organizations; may |
| prescribe for content, duration and organization of courses; may |
| take into account any impediments to interstate practice of |
public accountancy which that may result from differences in |
| those requirements in other states; and may provide for |
| relaxation or suspension of those requirements in regard to |