In order to sit for the examination described in § 36-20B-18, an individual must provide documentation to the board that the individual has obtained, or is scheduled to obtain within one hundred days after taking the examination, a bachelor's degree or a graduate degree from an accredited institution of higher education. The individual's degree program must include a concentration in accounting or an equivalent, as determined by the board.

Source: SL 2002, ch 179 , § 16; SL 2026, ch 160 , § 3.