§ 7405. Requirements for a license as a public accountant. To qualify
for a license as a public accountant, an applicant shall fulfill the
following requirements:

(1) Application: file an application with the department;

(2) Declaration of intention: a. Have filed a declaration of intention
to practice as a public accountant with the department on or before
October first, nineteen hundred fifty-nine, on the basis of evidence
that the applicant was engaged for a total of six years during the ten
years immediately preceding April twenty-third, nineteen hundred
fifty-nine, in the practice of public accountancy as an individual
practitioner or as a partner of a partnership or as an employee of such
an individual practitioner or partnership engaged in the practice of
public accountancy or as an employee of a department, agency or
instrumentality of the United States, the state, or a political
subdivision of the state in which employment his duties entailed the
performance of all or some of the services which would constitute the
practice of public accountancy, or a combination of the foregoing
duties, or in the opinion of the board the equivalent thereof;

b. Establish by evidence satisfactory to the board that at the date of
the filing of said declaration of intention, the applicant had complied
with the conditions established by law on April twenty-third, nineteen
hundred fifty-nine, has not violated the provisions relating to practice
in public accountancy, and is about to engage in the practice of public
accountancy as his principal occupation as an individual practitioner or
as a partner of a partnership;

(3) Character: be of good moral character as determined by the
department; and

(4) Fees: pay a fee to the department for an initial license of two
hundred twenty dollars, and a fee of two hundred ten dollars for each
triennial registration period.