| http://www.w3.org/ns/prov#value | - Has at least the equivalent of four years' accounting experience as an employee of a firm engaged in the practice of certified public accountancy; or not less than four years' experience as an accountant I II government, commerce, industry or other field of endeavor, which in the opinion of the Board is substantially equivalent to four years' experience as an employee of a firm engaged in the prac
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