HB2178 H GO AM 2-26
B. Thompson 3192
The Committee on Government Organization moves to amend the
bill on page 2, section 1, line 1, after the word "authorized" by
striking the period and inserting in lieu thereof the following
words, "with the following amendment:
On page 2, former subsection 2.9., by reinserting the
stricken language in said former subsection 2.9. and renumbering
the subsection as subsection 2.10 and renumbering the remaining
subsections in the section accordingly;
On page 3, subsection 2.10 which is renumbered as subsection
2.11 by the above amendment, after the word 'Reciprocal' by
inserting the words 'substantial equivalency' and in the same
subsection after the words 'issued under' by striking out the words
'reciprocal regulations of prior law' and inserting in lieu thereof
the words 'the provisions of W. Va. Code §30-9-9';
On page 6, subdivision 4.1.c., in the second sentence of said
subdivision after the words 'a West Virginia registered public
accountant or' by inserting the words 'a holder of';
On page 7, in the title to §1-1-5., after the word
'Reciprocal' by inserting the words 'Substantial Equivalency';
On page 7, subsection 5.1., after the words 'application for
a reciprocal' by inserting the words 'substantial equivalency';
On page 7, subdivision 5.1.a., after the word 'Reciprocal' by inserting the words 'Substantially Equivalent';
On page 8, subdivision 5.1.a., after the word 'reciprocal' by
inserting the words 'substantially equivalent';
On page 8, subdivision 5.1.b., after the word 'Reciprocal' by
inserting the words 'Substantially Equivalent';
On page 8, subdivision 5.1.b., after the words 'Board shall
issue a reciprocal' by inserting the words 'substantially
equivalent';
On page 8, subdivision 5.1.c., after the word 'Reciprocal' by
inserting the words 'Substantially Equivalent';
On page 8, subdivision 5.1.c., after the words 'Board shall
issue a reciprocal' by inserting the words 'substantially
equivalent';
On page 9, paragraph 5.1.d, after the word 'Reciprocal' by
inserting the words 'Substantial Equivalency';
On page 10, paragraph 5.1.d.1., after the words 'issuance of
a reciprocal' by inserting the words 'substantial equivalency';
On page 10, paragraph 5.1.d.2., after the words 'received a
certificate' by striking out the remainder of the paragraph and
inserting in lieu thereof the words 'he or she may not establish a
place of business in this state.'
On page 10, paragraph 5.1.d.3, by striking out said paragraph
5.1.d.3 in its entirety;
On page 19, subdivision 6.8.e., at the beginning of the sentence before the words 'In any case' by inserting the words
'After a hearing';
On page 19, subdivision 6.8.e., in the last sentence of the
subdivision, after the words 'for the examination,' by striking out
the remainder of the sentence and inserting in lieu thereof the
words 'a copy of the final order containing findings of fact and
conclusions of law.';
On page 20, subdivision 7.3.a., in the last sentence of the
subdivision, after the words 'the Board shall' by striking out the
words 'apply the following standards' and inserting in lieu thereof
the words 'consider whether';
On page 21, paragraph 7.3.a.1, after the words 'The program'
by striking out the words 'should contribute' and inserting in lieu
thereof the word 'contributes';
On page 21, paragraph 7.3.a.2., after the words 'objectives of
a program' by striking out the word 'should';
On page 21, paragraph 7.3.a.3., after the words 'for the
program' by striking out the words 'should be stated' and inserting
in lieu thereof the words 'are stated with specificity';
On page 21, paragraph 7.3.a.4., after the words 'used in
programs' by striking out the words 'should be' and inserting in
lieu thereof the word 'are';
On page 21, paragraph 7.3.a.5., after the words 'Program
content' by striking out the words 'should be' and inserting in lieu thereof the word 'is';
On page 21, paragraph 7.3.a.6., after the word 'Programs' by
striking out the words 'should be' and inserting in lieu thereof
the word 'are';
On page 21, paragraph 7.3.a.7., after the word 'Programs' by
striking out the word 'should';
On page 27, subsection 12.1., after the words 'practitioner
or' by striking out the words 'business entity' and inserting in
lieu thereof the word 'firm';
On page 27, subsection 12.1., after the words 'authorization
issued by this Board' by striking out the remainder of subsection
12.1. in its entirety and inserting in lieu thereof the words
'unless the individual practitioner or firm meets the substantial
equivalency practice privilege exceptions below:
a. Individual practitioners who have substantial equivalency
practice privileges who provide only compilation services performed
in accordance with Statements on Standards for Accounting and
Review Services who:
1.Sign compilation reports as a certified public
accountant;
2.Meet the competency requirements set forth in the
professional standards for those services; and
3.Are undergoing a peer review program that conforms with
applicable laws and rules;
b. Out-of-state firms who provide only compilation services
performed in accordance with the Statements on Standards for
Accounting and Review Services who:
1.Meet firm ownership requirements;
2.Are undergoing a peer review program that conforms with
applicable rules; and
3.Performs the services through an individual with
substantial equivalency practice privileges.'"