Page:United States Statutes at Large Volume 42 Part 1.djvu/1288

SIXTY-SEVENTH CONGRESS. Snse. IV. Cris. 93, 94. 1923. 1261 acres, more or less, covering four whole and two one-half city blocks, lying between Eighth and Tenth Streets and extending from Ann Street on the north to a, oint about one hundred and twenty-five feet north of the north line olf Nun Street, in the city of Wilmington, county of New Hanover, State of North Carolina. Approved, February 17, 1923. CHAP. 94.-An Act To ccreateaboard of accountancy for the District of Columbia, F°uF$i']1m and for other purposes. [Public, No. m.] Lie it enacted by the Senate and House of Representatives of the _ United State.: of America in Ocngrese assembled, That any person °‘°°"m“"“· who has received from the board of accormtancy, hereinafter created, rem¤s a certificate of his qualifications to practice as a public accountant °°’““· shall be known and styled as a " certified public acco1mta:nt," and no other person, and no partnership all of the members of which have not received such certificate, and no corporation shall assume such title or the title of " certified accountant " or the abbreviation “C, P. A.,” or any other words, letters, or abbreviations tending to indicate that the person, firm, or corporation so using the same is a certified public accountant. Sec. 2. That for the purpose of this Act a public accountant is 0°°“P°**°¤ d°“¤°d- hereby defined as a person skilled in the knowledge and science of accounting, who holds himself out to the public as a practicing accountant for compensation, and who maintains an office for the transaction of busines as such, whose time during the regular busines hours of the day is devoted to the practice of accounting as a professional public accountant. Src. 3. That there is hereby created a board of accountancy in B¤¤¤i ¤f ¤¤=¤¤¤· and for the District of Columbia, to consist of three members, to be wciigiuea me spappointed by the Commissioners of the District of Columbia, and P°“‘°m“'° °" who, with the exception of the members first to be appointed, shall be the holders of certificates issued under the provisions of this Act. The members of the board first to be appointed shall be skilled in ,e,‘?u‘}“B·li°°°*‘°““ ml the knowledge, science, and practice of accounting, and shall have been actively engaged as professional public accountants within the District of Columbia for a period o at least three years, and shall hold office, one for one year, one for two years, and one for three years, and until their successors are appointed and qualified. The term of each member is to be designated by the commissioners in each appointment. Their successors shall be appointed for terms of three years from the dates as aforesaid and until their sucoemrs are appointed and qualified. The commimioners may, after full hearing. remove any member of the board for neglect of duty or other just cause. The board shall organize by the e ection of a pres- °¤¤¤”·‘*°*°¤·°“‘~ ident and a secretary and a treasurer and may make all rules and regulations necessary to carry into efiect the purposes of this Act. Anv two members acting as a board shall constitute a quorum for theltransaction of business. _ Sm. 4. That the board of accountancy shall not grant a certificate {·§§§§,,.‘§,{,,‘?,,‘§,',‘g‘l"“‘°'· as a ccrtifierl public accountant to any person other than (a) a citizen mgguggmgmggi of the United States, or one who has duly declared his or her in- naming. tention of becoming such citizen. who is over the age of twenty-one vears, and (b) of good moral character, (c) who rs a graduate of la high school with a four years’ course or has had an equivalent education. or who, in the opinion of the board, has had sufficient _ commercial experience in accounting, and (d) who has received a ¤x§g},deg'ccfgm§*Pl°¤¤ diploma from some recognized school of accountancy and has had one year-’s experience in the employment of a practrcing certified