|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ART. LXXVA] PUBLIC ACCOUNTANT. 555
|
|
|
|
|
|
|
ARTICLE LXXVA.
|
|
|
|
|
|
|
PUBLIC ACCOUNTANT.
|
|
|
|
|
|
|
|
|
|
|
|
1. Certified public accountant.
2. Board of examiners.
3. Examinations. Mandamus ; re-ex-
amination.
4. Examination fee. Annual report.
|
5. Qualification of applicant. Rights
of pending applicants preserved.
6. Accountants from other states.
7. Penalties.
8. Rights under pre-existing law pre-
served.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1904, art. 75A, sec. 1. 1900, ch. 719, sec. 1. 1910. ch. 330. 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 tweny-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 practice as a certified public accountant, as here-
inafter provided, shall be styled and known as a certified public account-
ant, and no other person shall assume such title, or use the abbreviation
"C. P. A." or any other words, letters or figures to indicate that the
person so using the same is such certified public accountant.
1904, art. 75A. sec. 2. 1800, ch. 179, sec. 2. 1916, ch. 330, sec. 2.
2. The Governor shall, within sixty days after the enactment of this
Article, appoint a board of five examiners for the examination of per-
sons applying for certificates thereunder, who shall hold office until
their successors are appointed and qualify, three of said examiners shall
be certified public accountants, to be selected by the Governor from resi-
dent certified public accountants of this State, one of which said three
examiners shall hold office for the term of one year, one for the term of
two years, and one for the term of three years, and upon the expiration
of the term of each examiner, and of each succeeding term, an exam-
iner shall be appointed by the Governor for the term of three years,
selected by the Governor from resident certified public account-
ants of this State. The other two members of said board of
examiners shall consist of one attorney-at-law, (who is not also a cer-
tified public accountant,) residing, practicing, and in good standing in
the Courts of the State of Maryland, and the other an economist, a resi-
dent of the State of Maryland, appointed from a list of three names
submitted by the President of the Johns Hopkins University of Balti-
more City, each of whom shall hold office for the term of two years, and
upon the expiration of each of said terms, and each succeeding term.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|