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ART. LXXVA] PUBLIC ACCOUNTANT. 557
for the solution of the same, or otherwise, the Court may issue its writ
of mandamus directing said Board to hold an immediate re-examina-
tion of said applicant and others in like situation without further cost
to them.
1904, art. 75A, sec. 4. 1900. ch. 179, sec. 4. 1916, ch. 330, sec. 4.
4. The board of examiners shall charge for examination and certifi-
cate, such fee, not to exceed Twenty-five Dollars ($25.00) as may be
necessary to meet the actual expenses of such examination, and issuing
of such certificate, and shall report annually the receipts and expenses
under the provisions of this Article to the State Comptroller, and the
surplus, if any, of receipts over expenses, after retaining the sum of
Two Hundred Dollars ($200.00) for such disposition as the board may
deem proper, shall be paid into the State Treasury. The Governor may
revoke any certificates issued under the provisions of this Article, or
any previously existing law, for a sufficient cause; provided written
notice shall have been given to the holder thereof, and after he has had
a reasonable opportunity for a hearing thereon.
1904, art. 75A, sec. 5. 1900, ch. 179, sec. 5. 1916, ch. 330, sec. 5.
5. No applicant for examination under this Article shall be qualified
for the same unless such applicant shall submit to the board of exam-
iners satisfactory evidence of possessing a high school education, or its
equivalent; nor shall any person be eligible to said examination unless
he shall have graduated from a school of accountancy, having at least a
two years' course, or unless he shall have served continuously, without
interruption, for at least one year as an assistant to, or in the employ
of a certified public accountant; or unless he shall have been practicing
as a public accountant for at least two years. This section shall not
apply at any examination held under this law, to any person who, prior
to January 1, 1916, shall have applied for permission, and shall have
been permitted to take an examination under the law hereby amended,
nor to any person who is now a graduate of, or who has been enrolled
as a student prior to January 1, 1916, in any school of accountancy,
provided that said person shall register with the board on or before
July 1, 1916.
1904, art. 75A, sec. 6. 1900, ch. 179, sec. 6. 1916, ch. 330, sec. 6.
6. Any citizen of the United States or person who has declared his
intention of becoming such citizen, over the age of twenty-one years,
who holds a valid and unrevoked certificate as a certified public ac-
countant, or the equivalent thereof, issued by or under the authority of
any State of the United States, or the District of Columbia, or any
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 cer-
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