326.17 Board of accountancy. 

    A board of accountancy is created to carry out the purposes 
 and enforce the provisions of sections 326.165 to 326.229.  It 
 consists of between seven and nine citizens of this state 
 appointed by the governor as provided in this section.  Two 
 shall be public members as defined by section 214.02, five shall 
 be currently licensed certified public accountants, and two 
 shall be licensed public accountants under the provisions of 
 sections 326.165 to 326.229.  When the number of licensed public 
 accountants in this state drops below 100, their representation 
 on the board of accountancy shall drop to one and the board 
 shall consist of two public members, five currently licensed 
 certified public accountants, and one licensed public 
 accountant.  At the time when the number of licensed public 
 accountants in this state drops below 25, the licensed public 
 accountants shall lose their representation on the board, except 
 that the licensed public accountant then serving on the board 
 shall be allowed to complete the term of office and the board 
 shall consist of two public members and five currently licensed 
 certified public accountants.  Membership terms, compensation of 
 members, removal of members, the filling of membership 
 vacancies, and fiscal year and reporting requirements shall be 
 as provided in sections 214.07 to 214.09.  The provision of 
 staff, administrative services and office space; the review and 
 processing of complaints; the setting of board fees; and other 
 provisions relating to board operations shall be as provided in 
 chapter 214 and sections 326.165 to 326.229. 

    HIST: (5698) 1909 c 439 s 1; 1959 c 269 s 1; 1963 c 145 s 1; 
 1973 c 638 s 46; 1975 c 136 s 59; 1976 c 222 s 160; 1976 c 239 s 
 64; 1979 c 326 s 2,15; 1980 c 591 s 3; 1981 c 12 s 1; 1986 c 
 444; 1992 c 542 s 4