Temporary practice

The board may allow the temporary practice of public accounting and use of the CPA or LPA credential, if the CPA or LPA has acquired at least sixty credit-hours of approved continuing education within the preceding three years and agrees in writing to complete, within one year, the remaining continuing education credit-hours necessary to total one hundred twenty credit-hours. If the remaining continuing education credit-hours are not completed within the one year, the CPA or LPA must immediately cease practicing public accounting and using the CPA or LPA credential.