Section 2
SEC. 2. Subsection (b) of section four of Act Numbered Thirty-one hundred and five, as amended by Acts Numbered Thirty-two hundred and sixty-four and Thirty-three hundred and two, is further amended so as to read as follows: "(b) Applicants for certificates must be citizens of the Philippine Islands or of the United States, or of foreign countries granting similar privileges to citizens of the Philippine Islands, and must be over twenty-one years of age, of good moral character, graduates of high schools having a four years course or have an equivalent education, and must have had at least three years practical experience m professional accounting or three years of study in accounting and commercial subjects as certified by a college or university/recognized by the Government."