Certified public accountant examination.

Requires a first time examination candidate for the certified public accountant (CPA) examination to have at least 120 semester hours of college education that includes an accounting concentration or equivalent. Requires a candidate for an initial issuance of a CPA certificate to have at least 150 semester hours of college education or equivalent and a baccalaureate or higher degree from a college or university that must include an accounting concentration or equivalent. Postpones the expiration of a noncode SECTION that was enacted in 2020 and that requires the board of accountancy to adopt certain administrative rules concerning the CPA examination. Voids a section of the administrative rules of the board of accountancy concerning the CPA examination and temporarily replaces that section of the rules with a noncode provision that: (1) allows the successor to the Uniform CPA examination to be administered to CPA candidates; and (2) eliminates the requirement that the four sections of the examination administered to CPA candidates be the four sections specified in the voided administrative rule section.