1. (a) An individual with a principal place of business in another state may offer or render services in this state pursuant to section 20-281n of the Connecticut General Statutes.
2. (b) The board may rely on the International Qualifications Appraisal Board for evaluation of foreign credential equivalency and may presume that an applicant with a foreign accounting credential that is covered by a currently valid Mutual Recognition Agreement is substantially equivalent, and that the foreign credit holder possesses adequate knowledge of U.S. practice standards.

(Effective February 11, 2019)