[Substitute for Senate Bill No. 68.] CHAPTER 202. An Act concerning the Certification of Public Accountants. Be it enacted by the Senate and House of Representatives in accountancy. SECTION 1. There is hereby established a state board of State board of accountancy, to consist of three members. Within thirty days after the passage of this act the governor shall appoint, as members of said board, two persons skilled in the practice of accounting and one attorney-at-law, one for a term ending January 1, 1908, one for a term ending January 1, 1909, and one for a term ending January 1, 1910, and thereafter as said terms of office respectively expire, and triennially thereafter, the governor shall appoint, from the holders of the certificate hereinafter provided for in this act, one member of said board to serve for a term of three years and until his successor is appointed and qualified. The governor shall have power to fill any vacancy occurring in the membership of said board, and may remove any member, for cause, after due notice and hearing. The members of said board, before entering upon the discharge of their duties, shall take an oath before some proper authority for the faithful performance of said duties. officers; meet tion. SEC. 2. At the first meeting of said board, which shall Powers of board; be held at the capitol in Hartford, on the second Wednesday ings; compensain August, 1907, and at the annual meeting, which shall be held on the second Wednesday in June in each year thereafter, the members shall elect from their number a president, a secretary, and a treasurer; the offices of secretary and treasurer may be held by the same person. Said board may adopt a seal, and may adopt such by-laws, rules, and regulations for the transaction of the business of the board and the government of its affairs, not inconsistent with the laws of this state and of the United States, as it may deem expedient, and may amend, modify, or repeal any such by-law, rule, or regulation. Two members shall constitute a quorum for the transaction of business, and special meetings shall be called upon request of any two members. The members of the board shall receive for their services ten dollars per day and their necessary expenses while engaged in the discharge of their official duties, such payments to be made by the treasurer of the board from the fees hereinafter provided. During the month of January of each year, the treasurer shall file with the treasurer of the state an item Examination of candidate for certificate as certified public accountant. Certificate. Certificate without examination. ized account of the receipts and expenditures of the board, and shall pay to the state any unexpended balance in his hands not required for the proper transaction of the business of the board. SEC.. 3. At a meeting of said board, to be held on or before October 1, 1907, at the annual meeting hereinbefore provided for, and at such special meetings as the board shall deem necessary to hold for the purpose, public notice of which shall be given at least fifteen days prior to any such meeting in such manner as the board shall determine, said board shall examine all eligible applicants for a certificate as a certified public accountant. Every eligible applicant shall be examined in the theory of accounts, practical accounting, auditing, commercial law, and such other related subjects as the board shall deem necessary. Any person shall be eligible to take such examination who is a citizen of the United States, residing or having a place for the regular transaction of business in the state of Connecticut, who is over twenty-one years of age, of good moral character, and a graduate of a high school with a four years' course, or, in the discretion of the board, has had an equivalent education, who shall have been regularly employed as a bookkeeper for a period of not less than two years, and who shall have had such training and experience in the art of public accounting as the board, by its rules and regulations, shall prescribe. All applications for examination shall be in writing and upon such forms as the board shall provide, and shall be accompanied by a fee of twenty-five dollars, to be paid at the time the application is filed. SEC. 4. Whenever any person shall have passed the examination herein prescribed the president of the board shall certify such fact to the governor, and the governor shall thereupon sign and issue to such successful applicant a certificate, prepared by the board, in which the applicant shall be given the right to be known and designated as a certified public accountant, and to use said title in full or the initials "C. P. A." as said certificate shall prescribe. SEC. 5. Any person holding a certificate as a certified public accountant granted under the laws of another state, and who has had at least five years' experience as a public accountant, and who has practiced in this state on his own account for one year or more, provided the state issuing such original certificate grants a similar privilege to the certified public accountants of this state, and any person twenty-one years of age or over, of good moral character, applying for a certificate as a certified public accountant within ninety days from and after the passage of this act, and who shall, by affidavit or otherwise, show to the satisfaction of the board that he has had at least two years' instruction in the office of or by a reputable public accountant in active practice in this state, and has been engaged in the practice of public accountancy in this state for at least one year, or has had such other experience as said board shall find to be equivalent thereto, shall, upon the payment to the board of a fee of ten dollars, and upon the recommendation of the board, receive from the governor the certificate as a certified public accountant provided for in this act, without an examination. designation of self as certified SEC. 6. Any person who shall advertise or issue any sign, Unauthorized card, or other indication designating himself as a certified public person by himaccountant, or who shall assume the title of certified public public accountaccountant, or use the abbreviation "C. P. A." or any other ant; penalty. words, letters, or figures to indicate or represent that he is a certified public accountant, without having received a certificate in accordance with the provisions of this act, or who shall issue any such sign, card, or other indication, or assume such title or abbreviation after any certificate authorizing such use by him has been revoked, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined not more than five hundred dollars. SEC. 7. This act shall take effect from its passage. [Substitute for House Bill No. 646.] CHAPTER 203. An Act concerning Special Reports of the State Board of Agriculture. Be it enacted by the Senate and House of Representatives in General Assembly convened: concerning agri The state board of agriculture shall, in addition to or as a Special report part of the biennial report of said board, make a special report cultural fairs. of not less than twenty-five printed pages concerning fairs held by the agricultural societies throughout this state, including suggestions and recommendations for the specific improvement of the fairs now held. Said special report shall deal more particularly, from practical illustrated examples from within and without the state, with the management, exhibits, and general methods of procedure and practical methods for the advertising of agricultural fairs. Two thousand copies of such special report shall be printed annually and shall be distributed by the secretary of said board, under the direction of the board, to the several agricultural societies of this state and the officers and directors thereof; and such special report may also, if so determined, be printed as a part of said biennial report of said board. Approved, July 11, 1907. Reports to be made to tax commissioner. Statements concerning taxes by town officials. Report by tax commissioner to [Substitute for House Bill No. 621.] CHAPTER 204. An Act concerning Returns and Reports relating to Taxation and Municipal Indebtedness. Be it enacted by the Senate and House of Representatives in SECTION 1. All returns and reports concerning taxation or municipal indebtedness required by law to be made to the comptroller by treasurers, town clerks, banks, railroads, street railways, and telephone, telegraph, insurance, and express companies and associations or partnerships doing a telephone, telegraph, or express business in this state shall hereafter be made to the tax commissioner, instead of to the comptroller as provided by sections 2358, 2360, 2364, 2365, 2422, 2423, 2428, 2433, 2435, 2436, 2438, 2440, 2441, 2444, and 2449 of the general statutes and amendments thereof. SEC. 2. The tax commissioner shall, annually, cause to be prepared by the officers of the several towns, cities, and boroughs having in charge the assessment, collection, or receipt of taxes, complete statements relating to said matters of taxation during the preceding year, such statements to be made upon printed blanks to be prepared and furnished by the tax commissioner to all such officers at least thirty days before the date prescribed by said tax commissioner for the filing of said statements. Any person, officer, or board of officers who shall neglect to file a true and correct report in the office of the tax commissioner at the time and in the form required by said tax commissioner or who, in making and filing such report, includes therein any wilful misstatement shall forfeit fifteen dollars to the state. SEC. 3. The tax commissioner shall, in addition to any board of equall other reports required by law to be made by him, annually collate and prepare, from the reports provided for in section two and zation. such other information as he may obtain, statistics concerning SEC. 4. This act shall take effect from its passage. [House Bill No. 780.] CHAPTER 205. An Act concerning Ballot Boxes. Be it enacted by the Senate and House of Representatives in provided with SECTION 1. Every ballot box used in any election in this Ballot box to be state shall be provided with a lock which shall be set and lock. securely fastened in a mortise so as to be flush with the side or surface of such box and so arranged as to be locked and unlocked by means of a key. provided. SEC. 2. It shall be the duty of the selectmen of each town, How such locks at the expense of the town, to provide said ballot boxes with are to be said locks and keys; provided, however, that in any town in which the duties of selectmen, except as to the qualification and admission of electors, have been vested by law in other officials,. it shall be the duty of the registrars to provide such locks and keys, as aforesaid. be custodian of SEC. 3. The keys for each of said locks shall be properly Town clerk to labeled so as to readily show to what box they belong, and shall keys. be delivered by the selectmen or registrars, as the case may be, to the town clerk, who shall be the custodian thereof. Whenever any such ballot boxes are to be used at any election, the town clerk shall deliver the keys thereof to the moderator and, upon the completion of the count, and when said boxes are locked and sealed as provided by law, said moderator shall return all of said keys to the town clerk and receive a receipt therefor. failure of mod SEC. 4. Any moderator who wilfully fails or neglects to Penalty for return all of said keys to the town clerk within twenty-four erator to return hours after said boxes are locked, as aforesaid, shall be deemed keys to town clerk. |