806 PUBLIC ACCOUNTANT. [ART. 75A
ARTICLE LXXVA.
PUBLIC ACCOUNTANT.
5A. Registration of certified public accountants of other States, etc.; proviso.
1914, ch. 397.
5A. Any citizen of the United States or person who has declared
his intention of becoming such citizen, over the age of 21 years, who
holds a valid and unrevoked certificate as a.Certified Public Account-
ant, or the equivalent thereof, issued by or under the authority of any
State of the United States, or the District of Columbia, or any other
territory of the United States, or by or under the authority of a foreign
nation, showing that the holder thereof has complied with the laws of
such State, district, territory or nation, who desires to practice the pro-
fession of Accountancy in the State of Maryland, shall present such
certificate or its equivalent to the Board of Examiners of Certified
Public Accountants of this State, accompanied by a written application
in form to be prescribed by the said Board, with such information as
said Board may require as to the character and qualification of such
applicant, and shall pay the said Board the fee usually charged for
examinations, and if the said Board shall be satisfied that the standing
of the said applicant and the requirements for a certificate as a Cer-
tified Public Accountant of the State, district, territory or nation issu-
ing the same are substantially equivalent to those established by the
laws of this State, the said Board may, in its discretion, register said
certificate in a book to be provided by the said Board for said purpose,
and shall recommend to the Governor the issuance to such applicant of
a special certificate of registration designating the State, district, terri-
tory or nation issuing the original certificate to said applicant, which
special certificate of registration, when issued by the Governor, shall
entitle the holder to practice as such Certified Public Accountant, and
use the abbreviation "C. P. A." in this State; provided, however, that
no such special certificate shall be issued unless the State, district,
territory or nation issuing the original certificate extends similar privi-
leges to the Certified Public Accountants of the State of Maryland.
|
![clear space](../../../images/clear.gif) |