Rule 20-3-.02. Qualification of Applicants

1. (1) In order to be eligible for examination, an applicant must have received a baccalaureate degree conferred or completed the requirements for the baccalaureate degree, by a college or university accredited by a national or regional accrediting organization recognized by the Board with a concentration in accounting or, with a non-accounting concentration, supplemented by what the Board determines to be the substantial equivalent to an accounting concentration. Applicants must have completed 30 quarter hours or 20 semester hours in accounting subjects above the elementary level at a four-year accredited college or university which offers a baccalaureate degree.

2. (2) For the purpose of equating semester and quarter hours, the following formulas are used:

   1.5 x semester hours = quarter hours

   2/3 x quarter hours = semester hours

Authority: O.C.G.A. Secs. 43-3-8, 43-3-9, 43-3-10.

History. Original Rule entitled "Fees" adopted. F. and eff. June 30, 1965.

Amended: F. Feb. 8, 1971; eff. Feb. 28, 1971.

Repealed: New Rule entitled "Qualifications of Applicants" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978.

Repealed: New Rule of same title adopted. F. July 3, 1985; eff. July 23, 1985.

Repealed: New Rule of same title adopted. F. July 15, 1987; eff. August 4, 1987.

Repealed: New Rule of same title adopted. F. Oct. 31, 1991; eff. Nov. 20, 1991.

Repealed: New Rule of same title adopted. F. Nov. 9, 1993; eff. Nov. 29, 1993.

Repealed: New Rule of same title adopted. F. Oct. 1, 2003; eff. Oct. 21, 2003.

Repealed: New Rule of same title adopted. F. Oct. 13, 2004; eff. Nov. 2, 2004.

Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.