Functions.
Section 5
SEC. 5. Functions.—The functions of the Board of Accounting Education shall be as follows: (a) To determine and prescribe minimum requirements leading to the admission of candidates to the Certified Public Accountants' examinations; (b) To determine and prescribe prior employment or apprenticeship experience requirements or 'their substitution with equivalent practical training through academic work; (c) To determine and prescribe certification requirements of prospective candidates by the institutions of learning granting degree of Bachelor of Science in Commerce or its equivalent; and (d) To promote, prescribe and enforce rules and regulations for the effective implementation of these functions.