2005 West Virginia Code - §30-9-16. — Substantial equivalency practice privileges.

§30-9-16. Substantial equivalency practice privileges.
(a) An individual whose principal place of business is not in this state and who holds an out-of-state certificate has all the rights and privileges of a certificate holder of this state without the need to obtain a certificate if the other state extends similar privileges to a holder of a certificate, and:
(1) The board has determined by rule that the state that issued the out-of-state certificate has certification requirements that are substantially equivalent to the certification requirements of the uniform accountancy act; or
(2) The board has verified that the individual's qualifications are substantially equivalent to the certification requirements of the uniform accountancy act.
(b) No less than ten days prior to performing or offering to perform any services in the state, an individual seeking to practice under the provisions of this section must file a notice with the board that: (A) Includes the individual's name, principal business address, out-of-state certificate number and state of issuance, and any other information that the board may require by rule; (B) discloses any pending disciplinary action or any past denial, revocation or suspension of the out-of-state certificate; and (C) attaches any fee that the board may require by rule.
(c) No later than the first day of July of the second calendar year following the substantial equivalency practitioner's most recent filing of the notice required under subsection (b) of this section or with greater or lesser frequency as the board may require by rule, a substantial equivalency practitioner must file a notice with the board containing the information and attaching the fee, if any, required in subsection (b) of this section if the substantial-equivalency practitioner expects or intends to continue to offer services in the state .
(d) Any individual performing or offering to perform any services in the state as a substantial equivalency practitioner is subject to the following:
(1) Jurisdiction of the board concerning all matters within the scope of this article;
(2) Compliance with the provisions of this article and applicable rules;
(3) The appointment of the secretary of state as his or her agent upon whom process may be served in any action or proceeding against the individual arising out of any transaction or operation connected with or incidental to services performed in this state; and
(4) The appointment of the state board of accountancy of the state of issuance of his or her out-of-state certificate as his or her agent upon which process may be served in an action or proceeding by the board.