ART. 75A] PUBLIC ACCOUNTANT. 1705
ARTICLE LXXV A.
PUBLIC ACCOUNTANT.
1. Who shall be styled a certified pub-
lic accountant.
2. Governor shall appoint a board of
examiners; their qualifications
and tenure.
3. Annual examinations. Certificates
to successful applicants.
|
4. Fee for examination. Governor may
for sufficient cause revoke certifi-
cates.
5. Examination may be waived in favor
of certain qualified persons.
6. Penalty for violation of this article.
|
1904, art. 75 A, sec. 1. 1900, ch. 719. sec. 1.
1. Any citizen of the United States, or person who has duly declared
his intention of becoming such citizen, residing or having a place for
the regular transaction of business in the State of Maryland, being
over the age of twenty-one years and of good moral character, and
who shall have received from the governor of the State of Maryland a
certificate of his qualification to practise as a public expert accountant,
as hereinafter provided, shall be styled and known as a certified public
accountant; and no other person shall assume such title, or use the
abbreviation "C. P. A.," or any other words, letters or figures to indi-
cate that the person using the same is such certified public accountant.
Ibid. sec. 2. 1900, ch. 179, sec. 2.
2. The governor shall, within sixty days after the enactment of this
article, appoint a board of four examiners for the examination of per-
sons applying for certificates thereunder, two of said examiners shall
be public accountants, selected from a list of six names proposed by
the Maryland association of public accountants, one of which said two
examiners shall hold office for the term of one year, and one for the
term of two years, and, upon the expiration of each of said terms and
of each succeeding term, an examiner shall be appointed for the term
of two years, and after the year nineteen hundred each successor to
said two examiners shall be appointed from such persons as may hold
certificates as certified public accountants under this article. The other
two of said board of examiners shall be practising attorneys in good
standing in any of the courts of the State of Maryland; one of them
shall hold office for the term of one year, the other for the term of two
years, and upon the expiration of each of said terms and each succeed-
ing term a successor shall be appointed for the term of two years, such
successors to be practising attorneys in good standing, as hereinbefore
mentioned
|
|