(a) The board may accept the completion of the uniform CPA examination given by the licensing authority of another state if:
(1) the examination was prepared and graded by the American Institute of Certified Public Accountants or, if doing so would result in a greater degree of reciprocity with the examination results of other states, the National Association of State Boards of Accountancy; and
(2) the applicant met the requirements in effect in this state at the time the credit was earned.
(b) The board may transfer to the licensing authority of another state active credits earned as a result of completing the uniform CPA examination in this state.

(c) The board by rule shall establish:
(1) a fee in an amount not to exceed $100 to receive credits from another licensing authority; and
(2) a fee in an amount not to exceed $50 to transfer credits to another licensing authority.