porary or permanent alimony, and being of sufficient ability, has failed or refused to obey such order, and upon proceedings duly had for that purpose has been found guilty of contempt of court for such failure or refusal, the court, on the making of such order holding such party in contempt, in addition to the other remedies provided by law, may make Probation. an order placing such delinquent on probation, as in other cases provided by law, until the order or decree of such court has been complied with, or until the further order of the court, but for a period not exceeding one year.

commitment.

SEC. 2. This act shall not prevent the issuance of the usual Issuance of commitment for contempt should the probationer fail to comply with the terms and conditions of his probation. Approved May 7, 1913.

[No. 240.]

AN ACT to establish a Board of Accountancy, to provide for the granting of certificates to those public accountants who qualify under the provisions of this act and to provide a penalty for violation thereof.

The People of the State of Michigan enact:

accountant,

etc.

SECTION 1. Any person, residing or having a place for the Public regular transaction of business in the State of Michigan being certificate, over the age of twenty-one years, of good moral character, age; character, who shall have received from the Governor of the State of Michigan a certificate of his qualifications to practice as a public accountant as hereinafter provided, shall be styled and known as a certified public accountant, and no other person shall assume such title or use the abbreviation C. P. A., or any other words, letters or figures to indicate that the person using the same is such certified public accountant.

countancy.

SEC. 2. Within thirty days after this act takes effect, the Board of acGovernor shall appoint three persons to constitute and serve as a Board of Accountancy. Two members of this board How selected. first appointed shall be selected by the Governor from a list of the names of public accountants who have been practicing in the State of Michigan for a period of at least one year, one of whom shall be appointed for a term ending January one, nineteen hundred fourteen, and one for a term ending January one, nineteen hundred sixteen, and upon the expiration of each of said terms and of each succeeding term, a member shall be appointed for a term of three years: Provided, Proviso. That the successors to the first two members who are public accountants shall be selected from the holders of certificates under this act. One member of this board shall be a prac

ticing attorney, in good standing in the courts of the State of Michigan, appointed in the first instance for a term ending January one, nineteen hundred fifteen, and upon expiration of said term, and of any succeeding term, a member shall be appointed for a term of three years, such successors to be practicing attorneys in good standing as herein before Vacancy, how mentioned. Any vacancies that may occur from any cause shall be filled by the Governor for the unexpired term under the same conditions that govern regular appointments, and every member shall hold office until his successor is appointed. The Governor shall be an ex-officio member of this board.

filled.

Rules.

Meetings, when and who e held.

Applicants, qualifications.

Where to appear.

SEC. 3. The Board of Accountancy shall formulate rules for its guidance, not inconsistent with the provisions of this act. Satisfactory evidence of good moral character shall be required from each applicant for his certificate. Meetings of said Board of Accountancy shall be held at least twice each year and the time and place for holding said meetings shall be advertised at least three consecutive days in a daily newspaper published in Detroit, Grand Rapids, Saginaw, Marquette and Houghton at least thirty days prior to the date for such meetings, and notice of the same shall be mailed to all applicants for certificates under this act. Applicants must have completed at least a high school course of study, or have received an equivalent education, prior to the date of application and must have had at least two years' continuous practical experience in public accounting immediately preceding the date of application, the efficiency of such experience to be judged by the board. Applicants, when so required, must appear in person before the board to answer any question, or produce any evidence to sustain such facts as may be necessary to determine the qualifications of the applicant as prescribed by this act and the rules of the board. A filing fee of twenty-five dollars for each applicant payable to the treasurer of the board shall accompany all applicaCompensation tions for certificates under this act and the members of the board shall receive as compensation for their services, ten dollars per day for the time actually spent and the necessary expenses incurred in the discharge of their duties as members of said board: Provided however, That all compensation for services and expenses shall not exceed the amounts received as fees from applicants. All bills for expenses and salaries shall be allowed only in open meeting of the board and shall be paid from fees received under the provisions of this act. All money received in excess of payments shall be paid into the State treasury at the end of each year and so much thereof as shall be necessary to meet the current expenses of said board shall be subject to the order thereof, if in any year, the receipts of said board shall not be equal to its expenses. The board shall make an annual report to the Governor containing a full account of its proceedings, and render an annual financial account to the Board of State

Filing fee.

of commissioners.

Proviso.

Money, where paid.

Report of proceedings.

names and

Auditors. The board shall maintain a register of the names Register of and addresses of all persons applying for and receiving cer- addresses. tificates under this act. The board shall recommend to the Governor of the State for C. P. A. certificates only those applicants who shall meet the full requirements as called for by the rules of the board and who have complied with the requirements of this act. The provisions of this act shall not be construed to invalidate any certificate heretofore granted under act number ninety-two of the public acts of nineteen hundred five.

SEC. 4. The Governor shall issue certificates to the per- Issue of sons who are recommended to him by the Board of Account- certificate. ancy as having qualified under the provisions of this act. The Revocation of. Governor may revoke any certificate for sufficient cause, after written notice to the holder thereof, and a hearing thereon and shall issue such notice whenever requested to by the board.

SEC. 5. The Board of Accountancy may in its discretion Certificate of register the certificate of any certified public accountant registration. who is a lawful holder of a C. P. A. certificate issued under the law of another state, and may issue to such certified public accountant a certificate of registration, which certificate shall entitle the holder to practice as such certified public accountant, and to use the abbreviation C. P. A. in the state: Provided, however, That such other state extend similar Proviso. privileges to certified public accountants of this State. The regular fee of twenty-five dollars shall be charged for such certificate. Certificates of registration may be cancelled in the same manner as sections four and seven provide for the revoking or lapsing of certificates issued under this act. No certificate of registration shall be issued until all the provisions of section seven of this act shall be complied with.

SEC. 6. If any person shall hold himself out to the public Misdemeanas having received a certificate, as provided in this act, or ors. shall assume to practice as certified public accountant, or use the abbreviation C. P. A. or any other letters, words or figures to indicate that the person using the same is such certified public accountant, without having received such certificate, or after the same shall have been revoked, or suspended because of any lapse of the surety bond as provided in section seven hereof, he shall be deemed guilty of a misdemeanor, the penalty for which shall be a fine of not more Penalty. than five hundred dollars for each offense or imprisonment in the county jail for a period not exceeding six months.

SEC. 7. Every person prior to receiving a certificate under Surety bond. the provisions of this act, shall give a five thousand dollar surety bond to the Secretary of State before entering upon his duties for the faithful performance of the same and shall maintain such surety bond without lapses under penalty of automatic revocation of his certificate concurrent with any lapse of said bond: Provided, however, That said certificate Proviso. shall automatically become of full force and effect at any

future date by the filing of such a bond after any period so lapsed. All audit reports signed as certified public accountant must bear the date of his C. P. A. certificate and the date of expiration of said surety bond and shall be signed only by actual holders of certificates under this act in person, and any corporation, association, company, firm or partnership signatures thereto will be considered as a violation of this act and subject to prosecution therefor and the signature of such C. P. A. so affixed to any audit report shall be permitted only to such C. P. A. having performed the examination in person. Whenever any typewritten, stereotyped, lithographed, engraved, printed or written matter is issued either in the form of letters, circulars, audit reports, or otherwise indicating C. P. A. service, it shall be considered a violation of this act unless the signature thereto shall be that of a holder of a certificate issued as herein provided.

SEC. 8. All acts or parts of acts in anywise inconsistent herewith are hereby repealed.

Approved May 7, 1913.

Section amended.

. [No. 241.]

AN ACT to amend section two of chapter ten of act number one hundred sixty-four of the Public Acts of eighteen hundred eighty-one, entitled "An act to revise and consolidate the laws relating to public instruction and primary schools, and to repeal all statutes and acts contravening the provisions of this act," as amended, being compiler's section four thousand seven hundred forty-seven of the Compiled Laws of eighteen hundred ninety-seven, as last amended by act number two hundred forty-seven of the Public Acts of nineteen hundred seven.

The People of the State of Michigan enact:

SECTION 1. Section two of chapter ten of act number one hundred sixty-four of the Public Acts of eighteen hundred eighty-one, entitled "An act to revise and consolidate the laws relating to public instruction and primary schools, and to repeal all statutes and acts contravening the provisions of this act," as amended, being compiler's section four thousand seven hundred forty-seven of the Compiled Laws of eighteen hundred ninety-seven, as last amended by act number two hundred forty-seven of the Public Acts of nineteen hundred seven, is hereby amended to read as follows:

CHAPTER X.

of office.

of board.

treasurer.

SEC. 2. Within ten days after his election, each member Acceptance shall file with the secretary of the board an acceptance of the office to which he has been elected, accompanied by an affidavit setting forth the fact of eligibility as described in section one of this chapter. The board of education shall Organization annually, and within fifteen days after the annual meeting, or within fifteen days after the organization under this act, elect from its own number a president, a secretary and a treasurer, and for cause may remove the same from such offices and may appoint others of their number in such places, and these officers shall perform the duties prescribed by the general school law for the moderator, director and treasurer of the district, except as hereinafter provided. The Vacancies. board of education shall have power to fill any vacancy that may occur in its number until the next annual meeting, and if three vacancies occur at the same time a special meeting of the district shall be called to elect members of the board to fill such places. Within thirty days after his appoint- Bond of ment, the treasurer of the board shall file with the secretary an official bond in such an amount and form as may be determined by said board. Said bond may be either personal or of some surety company authorized to do business in this State, and it shall be given for a sum not less than the greatest amount of money that the treasurer may have in his possession or under his control at any time during his term of office, as near as the same can be determined. When a personal bond is given it shall be signed by not less than two sureties, each of whom shall justify under oath to the full amount of the bond. If a surety bond is required and purchased, it may be at the expense of the district. When- Township board or city ever, in any case, the board of education shall fail or neglect council may to elect the officers of the board named in this section within appoint fifteen days next after the annual meeting, or after the board. organization of the district, the township board or the common council of any city within which said district is located shall appoint the said officers from the members of the board. Approved May 7, 1913.

officers of