October 1, 2002, for |
| this subsection, an applicant shall demonstrate 2 years of |
experience under the direction of a licensee |
| accountant licensed by any state or territory of the United States |
| or equivalent direction, as determined by the board, by a licensed |
professional in another country and shall |
| requirements prescribed by the board by rule. The applicant's |
| experience must include the use of accounting or auditing skills, |
| including the issuance of reports on financial statements, and at |
| least one of the following: the provision of management advisory, |
| financial advisory or consulting services; the preparation of tax |
| returns; the furnishing of advice on tax matters; or equivalent |
| activities defined by the board by rule. Board rules adopted |
| pursuant to this subsection are routine technical rules as defined |
| in Title 5, chapter 375, subchapter 2-A. To the extent the |
| applicant's experience is as a revenue agent or in a similar |
| position engaged in the examination of personal and corporate |
| income tax returns for the Bureau of Revenue Services, the |
| applicant receives credit at the rate of 50% toward the experience |
| required by this subsection. To the extent the applicant's |
| experience is as an examiner engaged in financial examinations for |
| the Bureau of Insurance, the applicant receives credit under this |
| subsection if that experience meets the following standards: |
