326.277.  Eligibility for examination, requirements. — 1.  Prior to June 30, 2021, for an applicant to be eligible to apply for the examination, the applicant shall fulfill the education requirements of subdivision (4) of subsection 1 of section 326.280.

  2.  On or after June 30, 2021, for an applicant to be eligible to apply for the examination, the applicant shall:

  (1)  Provide proof that the applicant has obtained a baccalaureate degree or a post-baccalaureate degree at an accredited college or university recognized by the board, with an accounting concentration or equivalent as determined by the board, in either case by rule;

  (2)  Be at least eighteen years of age; and

  (3)  Be of good moral character.