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The Annotated Code of the Public General Laws of Maryland, 1924
Volume 375, Page 2428   View pdf image (33K)
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2428 ARTICLE 75A.

accounts, practical accounting, auditing, commercial law, and principles
of economics, shall be held at least once every year, and be conducted accord-
ing to such rules and regulations as the said Board of Examiners may
adopt for the purpose. The questions propounded at said examinations
shall be submitted to the entire Board before being adopted, and shall be
certified by the said Board as a reasonable and fair test of the candidate's
qualifications, and as reasonably susceptible of answer or solution in the
time allowed. Each subject shall be marked separately, and every applicant
shall be required to obtain a mark of seventy-five (75) per cent, in each
subject upon which he is examined. The examination papers shall be
preserved for ninety days after each applicant shall have been informed of
his marks, and every person taking said examination shall be entitled to
notice of his mark in each subject and shall have access to his examination
papers during said time upon application to the Board. If any such appli-
cant is a member of the bar of the State of Maryland in good standing
at the time of taking the certified public accountant examinations, he shall
be absolved from the requirements of an examination in the subject of
commercial law. If any applicant shall have failed to pass the examination
in all of the five subjects aforesaid, but shall have met the requirements of
this Article in any three or more of the subjects, he shall be excused from
subsequent examinations in those subjects. All persons who shall pass the
examinations in all of the subjects aforesaid shall be recommended by the
Board to the Governor, and to all such persons the Governor shall issue
the certificate mentioned in the first Section of this Article.

An. Code, sec. 4. 1904, sec. 4. 1900, ch. 179, sec. 4. 1916, ch. 330, sec. 4. 1924, ch. 585, sec. 4.

4. The Board of Examiners shall charge for examination and issuance
of certificates as certified public accountant, such fee not to exceed twenty-
five dollars ($25.00) as may be necessary to meet the actual expenses of such
examination and the issuance of such certificate, except that for the first
examination for certified public accountant of any registrant under Section
7 of this Article, the Board of Examiners shall charge a fee of ten dollars
($10.00), and the Board of Examiners shall charge for registration and
issuance of certificate as public accountant, such fee, not to exceed twenty-
five dollars ($25) as may be necessary to meet the actual expenses of such
registration and the issuance of such certificates. The Governor may
revoke any certificate issued under the provisions of this Article or any
previously existing law, for sufficient cause; provided written notice con-
taining charges and specifications shall have been given to the holder of
such certificate and after he has had a reasonable opportunity for a hear-
ing thereon.

An. Code, sec. 5. 1904, sec. 5. 1900, ch. 179, sec. 5. 1916, ch. 330, sec. 5. 1924, ch. 585, 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 Examiners
satisfactory evidence of possessing a high school education, or its equiva-
lent, and shall have graduated from a school of accountancy having at
least a two years' course, or have had practical experience in public account-

 

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The Annotated Code of the Public General Laws of Maryland, 1924
Volume 375, Page 2428   View pdf image (33K)
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