(1) Before taking the qualifying examinations, an applicant shall:
(a) submit an application in a form approved by the division;
(b) pay a fee determined by the department under Section 63J-1-504;
(c) demonstrate completion of at least 120 semester hours or 180 quarter hours of the education requirement described in Subsection 58-26a-302(1)(c); and
(d) be approved by the board, or an organization designated by the board, to take the qualifying examinations.
(2) A person must sit for and meet the conditioning requirements of the AICPA Uniform CPA Examination as established by the AICPA.