AMENDMENTS PROPOSED BY THE HOUSE COMMITTEE ON GENERAL LAWS

1. Page 11, engrossed, line 19, after by

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a

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an accredited

2. Page 11, engrossed, line 19, after university

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acceptable to the Board

3. Page 11, engrossed, line 20, after as

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the remainder of line 20

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defined by Board regulations.

4. Page 11, engrossed, line 22, after by

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a

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an accredited

5. Page 11, engrossed, line 23, after university

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acceptable to the Board

6. Page 11, engrossed, line 24, after as

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the remainder of line 24

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defined by Board regulations.

7. Page 12, engrossed, line 3, after matters

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a comma

8. Page 12, engrossed, line 3, after public,

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an employer or other organization,

9. Page 12, engrossed, after line 7

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C. Effective July 1, 2002, any person referring to himself as a Certified Public Accountant or "CPA," including the use of the "CPA" title on individual business cards, letterhead and all other documents and devices except the CPA certificate, and who is performing or offering to perform any services involving accounting skills or auditing skills, issuing reports on financial advisory or consulting services, preparing tax returns, or furnishing advice on tax matters, for an employer or other organization and not for the public, or who is employed as an educator in the field of accounting, shall meet CPE requirements as a condition of renewal of the person's CPA certificate as follows: (i) for the three-year reporting period beginning July 1, 2002, a minimum of 45 credit hours, (ii) for the three-year reporting period beginning July 1, 2005, a minimum of 90 credit hours, and (iii) for three-year reporting periods beginning on or after July 1, 2008, a minimum of 120 credit hours. The certificate holder may choose the areas of study and courses.

10. Page 13, engrossed, line 26, after have

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until July 1, 2001,

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a period specified by Board regulation

11. Page 13, engrossed, line 27, after requirement

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the remainder of line 27

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within a period specified by Board regulation.

12. Page 16, engrossed, after line 15

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2. That the Board of Accountancy shall promulgate emergency regulations to implement the provisions of this act by October 1, 1999.