4. To determine whether a person’s level of knowledge meets the requirements of section 3, the board of directors shall take all of the following factors into account:(1) the fact that the person holds one or several diplomas awarded in Québec or elsewhere;
(2) courses taken, the marks obtained and the number of credits for each course, with each credit corresponding to 45 hours of course attendance and independent study;
(3) training periods and other continuing-education or upgrading activities relating to the subjects mentioned in section 3;
(4) total years of study; and
(5) work experience in the field of public accounting and auditing.