|
accounting and auditing and such other related subjects as the | board may specify by rule in order to qualify for a certificate. | Rules adopted pursuant to this section are routine technical rules | as defined in Title 5, chapter 375, subchapter II-A 2-A. The time | for holding the examination must be fixed by the board and may be | changed from time to time. The board shall prescribe by rule the | methods of applying for and conducting the examination, including | methods for grading papers and determining a passing grade required | of an applicant for a certificate, except that the board, to the | extent possible, shall see to it that the grading of the | examination and the passing grades are uniform with those | applicable in all other states. The board may make the use of all | or any part of the Uniform certified public accountant Certified | Public Accountant Examination and the Advisory Grading Service of | the American Institute of certified public accountants Certified | Public Accountant or any other examination approved by the board | and may contract with 3rd parties to perform such administrative | services with respect to the examination as it considers | appropriate to assist it in performing its duties under this | section. |
|
| | Sec. E-2. 32 MRSA §12228, sub-§5, as repealed and replaced by PL 1997, | c. 265, §4, is repealed. |
|
| | Sec. E-3. 32 MRSA §12228, sub-§7, as amended by PL 1997, c. 265, §5, | is further amended to read: |
|
| | 7. Waiver. The board may, in particular cases, waive or | defer any of the requirements of subsections 5 and subsection 6 | regarding the circumstances in which the various sections of the | examination must be passed upon a showing that, by reason of | circumstances beyond the applicant's control, the applicant was | unable to meet that requirement. |
|
| | Sec. E-4. 32 MRSA §12240, sub-§4, as amended by PL 1999, c. 245, §7, | is repealed and the following enacted in its place: |
|
| | 4.__Examination.__An applicant is required to pass an | examination administered by the board to test the applicant's | knowledge of the subjects of accounting and auditing and such | other related subjects as the board may specify by rule in order | to be qualified for a certificate.__Rules adopted by the board | under this section are routine technical rules as defined in | Title 5, chapter 375, subchapter 2-A.__The board may contract | with 3rd parties to perform those administrative services with | respect to the examination as it considers appropriate to assist | it in performing its duties under this section. |
|
| | Sec. E-5. 32 MRSA §12240, sub-§5, as amended by PL 1995, c. 353, §25, | is repealed. |
|
|