Sec. 726. (1) The department shall issue a certificate as a certified public accountant to
an individual who holds a valid and unrevoked certificate as a certified public accountant issued by or under
the authority of another state or United States jurisdiction and meets either of the following conditions:
(a) Provides proof that the applicant's original certificate as a certified public accountant
was secured on the basis of requirements that the board determines are equivalent
to the standards required for qualification in this state at the same time the applicant
was issued his or her original certificate.
(b) Has had 4 years of experience of the type described in section 725(4) 1 after having passed the examination upon which the applicant's certificate was based,
within 10 years immediately preceding the date of application.
(2) The department shall issue a certificate as a certified public accountant to an
individual who holds a valid and unrevoked certificate as a certified public accountant or an equivalent
title issued by or under the authority of a jurisdiction outside the United States
equivalent to the requirements as described in section 725.
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