The Board may, in accordance with the intent of this chapter, make exceptions from continuing education requirements for certificate holders not engaged in public practice, or for reasons of health, military service or other good cause, except that if such certificate holder returns to the practice of public accounting he or she shall meet such continuing education requirements as the Board may determine.
The legislature occasionally skips outline levels.
For example:
(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]
In this example, (3), (4),
and (4)(a) are all outline levels, but
(4) was
omitted by its authors. It's only implied. This presents an
interesting challenge when laying out the text. We've
decided to display a blank section with this note, in order
to aide readability.