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Subtitle 1 - Definitions; General Provisions
Section 2-101 - Definitions - (a) In this title the following words have the meanings...
Section 2-102 - Scope of Title - (a) If the person does not engage in any activity...
Subtitle 2 - State Board of Public Accountancy
Section 2-201 - Established - There is a State Board of Public Accountancy in the...
Section 2-202 - Membership - (a) (1) The Board consists of 7 members. (2) Of...
Section 2-203 - Officers - (a) From among its members, the Board shall elect: (1)...
Section 2-204 - Quorum; Meetings; Compensation; Staff - (a) A majority of the members then serving on the...
Section 2-205 - Injunctive Power - In addition to any other remedy authorized under this title,...
Section 2-206 - Certification About Licensee or Permit Holder - (a) On request of any person and payment of a...
Section 2-207 - Miscellaneous Powers and Duties - (a) In addition to any powers set forth elsewhere, the...
Section 2-208 - Maintenance of List of All Licensees and Permit Holders - (a) The Board shall maintain a listing of the names...
Section 2-209 - Fees; Disposition of Money - (a) (1) Beginning on July 1, 2008, the Board may...
Section 2-210 - Judicial Review - Any person aggrieved by a final decision of the Board...
Section 2-211 - Authority of Secretary - The Board exercises its powers, duties, and functions subject to...
Subtitle 3 - Licenses
Section 2-301 - License Required - Except as provided in § 2–321 of this subtitle, an...
Section 2-302 - Qualifications of Applicants - (a) To qualify for a license, an applicant shall be...
Section 2-303 - Education - (a) (1) In order to take the examination, an applicant...
Section 2-304 - Applications for Licenses - An applicant for a license shall: (1) submit to the...
Section 2-305 - Examinations - (a) An applicant who meets the educational requirements established by...
Section 2-306 - Partial Examination Credit - The Board may adopt regulations that, under the conditions that...
Section 2-307 - Reexamination - (a) Subject to the provisions of this section, an applicant...
Section 2-308 - Waiver of Examination Requirements - (a) Subject to the provisions of this section, the Board...
Section 2-309 - Issuance of License - (a) If an applicant qualifies for a license under this...
Section 2-311 - Term and Renewal of License - (a) Unless a license is renewed for a 2–year term...
Section 2-312 - Continuing Education - (a) (1) The Board shall adopt regulations that set, in...
Section 2-313 - Inactive Status - (a) The Board shall place a licensee on inactive status...
Section 2-314 - Reinstatement of Expired Licenses - In accordance with its regulations, the Board may reinstate the...
Section 2-315 - Denials, Reprimands, Suspensions, and Revocations -- Grounds; License Certificate - (a) (1) Subject to the hearing provisions of § 2–317...
Section 2-316 - Denials, Reprimands, Suspensions, and Revocations -- Commencement of Proceedings - On its own initiative or on a written complaint made...
Section 2-317 - Denials, Reprimands, Suspensions, and Revocations -- Hearings - (a) Except as otherwise provided in § 10-226 of the...
Section 2-318 - Limitations on Expiration and Surrender of License - (a) (1) For the limited purpose set forth in paragraph...
Section 2-319 - Reinstatement of Revoked or Suspended License - (a) Subject to the provisions of this section, the Board...
Section 2-321 - Licensed Out-of-State Accountants - (a) In this section, “practice certified public accountancy” includes the...
Subtitle 4 - Permits
Section 2-401 - Permit to Practice Accountancy as a Firm - (a) A firm shall hold a permit issued by the...
Section 2-402 - Qualifications of Applicants -- Partnerships - (a) To qualify for a permit, a partnership shall meet...
Section 2-402.1 - Qualifications of Applicants -- Limited Liability Companies - (a) To qualify for a permit, a limited liability company...
Section 2-403 - Qualifications of Applicants -- Corporations - (a) To qualify for a permit, a corporation shall meet...
Section 2-404 - Application Form; Requirements - (a) An applicant for a permit shall: (1) submit to...
Section 2-405 - Issuance of Permit - (a) If an applicant qualifies for a permit under this...
Section 2-406 - Scope of Permit - (a) Subject to subsection (b) of this section and while...
Section 2-407 - Term and Renewal of Permit - (a) Unless a permit is renewed for a 2–year term...
Section 2-408 - Notice of Change in Name or Composition - (a) Within 1 month after the change or occurrence, a...
Section 2-409 - Use of Partnership Name by Surviving Partner - The surviving partner of a partnership that holds a permit...
Section 2-410 - Denials, Reprimands, Suspensions, and Revocations -- Grounds; Permit Certificate; Penalty - (a) Subject to the hearing provisions of § 2–412 of...
Section 2-411 - Denials, Reprimands, Suspensions, and Revocations -- Commencement of Proceedings - On its own initiative or on a written complaint made...
Section 2-412 - Denials, Reprimands, Suspensions, and Revocations -- Hearings - (a) Except as otherwise provided in § 10-226 of the...
Section 2-413 - Limitations on Expiration and Surrender of Permit - (a) (1) For the limited purpose set forth in paragraph...
Section 2-414 - Reinstatement of Revoked or Suspended Permit - (a) Subject to the provisions of this section, the Board...
Section 2-415 - Continual Compliance With Permit Requirement - After the Board issues a permit, the permit holder shall...
Section 2-416 - Reinstatement of Expired Firm Permit; Fee - In accordance with its regulations, the Board may reinstate the...
Subtitle 4A - Peer Review
Section 2-4A-01 - Definitions - (a) In this subtitle the following words have the meanings...
Section 2-4A-02 - Peer Reviews Authorized for Providers of Certain Services - (a) (1) A licensee or permit holder who performs any...
Section 2-4A-03 - Compliance With Three-Year Review Requirement Mandatory on Providing Certain Services - (a) A licensee or permit holder who provides services requiring...
Section 2-4A-04 - System, Engagement, and Report Reviews - (a) A system review is required for a licensee or...
Section 2-4A-05 - Approval, Qualifications, and Duties of Peer Reviewers - (a) Prior to conducting a peer review, an individual must...
Section 2-4A-06 - Disciplinary or Corrective Actions - (a) Upon the receipt of a report from a peer...
Subtitle 5 - Miscellaneous Provisions
Section 2-501 - Registration of Offices - (a) (1) The Board may adopt regulations to: (i) require...
Section 2-502 - Ownership of Documents - (a) In this section, “accountant’s document”: (1) means any of...
Subtitle 6 - Prohibited Acts; Penalties
Section 2-601 - Practicing Without License - Except as otherwise provided in this title, a person may...
Section 2-602 - Providing Services Without Permit - Except for a licensed certified public accountant or an individual...
Section 2-603 - Misrepresentation as Authorized Practitioner - (a) Subject to subsection (b) of this section and unless...
Section 2-604 - Misrepresentation That Business May Provide Services - (a) Subject to subsection (b) of this section and unless...
Section 2-605 - Penalties - (a) A person who violates any provision of this subtitle...
Subtitle 7 - Short Title; Termination of Title
Section 2-701 - Short Title - This title may be cited as the “Maryland Public Accountancy...
Section 2-702 - Termination of Title - Subject to the evaluation and reestablishment provisions of the Maryland...