326.280.  License issued, when — reexamination and fees — temporary license issued, when. — 1.  A license shall be granted by the board to any person who meets the requirements of this chapter and who:

  (1)  Is a resident of this state or has a place of business in this state or, as an employee, is regularly employed in this state;

  (2)  Has attained the age of eighteen years;

  (3)  Is of good moral character;

  (4)  Meets one of the following educational requirements:

  (a)  Holds a baccalaureate degree conferred by an accredited college or university recognized by the board, with the total educational program including an accounting concentration or equivalent as determined by board rule to be appropriate; or

  (b)  Has a baccalaureate degree plus an additional thirty semester hours of college education conferred by an accredited college or university recognized by the board, with the total educational program including an accounting concentration or equivalent as determined by board rule to be appropriate; or

  (c)  Has a post-baccalaureate degree conferred by an accredited college or university recognized by the board, with the total education program including an accounting concentration or equivalent as determined by board rule to be appropriate;

  (5)  Has passed an examination in accounting, auditing and such other related subjects as the board shall determine is appropriate; and

  (6)  (a)  Either:

  a.  Has had one year of experience for an applicant who is applying for licensure on the basis of the educational requirement in paragraph^* (b) or (c) of subdivision (4) of subsection 1 of this section; or

  b.  Has had two years of experience for an applicant who is applying for licensure on the basis of the educational requirement in paragraph (a) of subdivision (4) of subsection 1 of this section.

  (b)  Experience shall be verified by a licensee and shall include any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills including governmental accounting, budgeting or auditing.  The board shall promulgate rules and regulations concerning the verifying licensee's review of the applicant's experience.

  2.  The board may prescribe by rule the terms and conditions for reexaminations and fees to be paid for reexaminations.

  3.  A person who, on August 28, 2001, holds an individual permit issued pursuant to the laws of this state shall not be required to obtain additional licenses pursuant to sections 326.280 to 326.286, and the licenses issued shall be considered licenses issued pursuant to sections 326.280 to 326.286.  However, such persons shall be subject to the provisions of section 326.286 for renewal of licenses.

  4.  Upon application, the board may issue a temporary license to an applicant pursuant to this subsection for a person who has made a prima facie showing that the applicant meets all of the requirements for a license and possesses the experience required.  The temporary license shall be effective only until the board has had the opportunity to investigate the applicant's qualifications for licensure pursuant to subsection 1 of this section and notify the applicant that the applicant's application for a license has been granted or rejected.  In no event shall a temporary license be in effect for more than twelve months after the date of issuance nor shall a temporary license be reissued to the same applicant.  No fee shall be charged for a temporary license.  The holder of a temporary license which has not expired, been suspended or revoked shall be deemed to be the holder of a license issued pursuant to this section until the temporary license expires, is terminated, suspended or revoked.