PUBLIC ACCOUNTANT 2869

from employing public accountants or certified public accountants of any
other State of the United States, or the District of Columbia or any terri-
tory or dependency of the United States, or any foreign country or nation,
nor shall anything in this Article prohibit any such certified public ac-
countant or public accountant, or firm of certified public accountants or
firm of public accountants, certified or registered, under this Article, or
hereafter certified or registered under this Article, from holding out to the
public the names of such employes with the letters "C. P. A." following,
the same, provided there shall also follow such letters the name or the
generally recognized abbreviation of the name of the State, District, terri-
tory, dependency, country or nation from which such certified public ac-
countant received his certificate.

An. Code, 1924, sec. 2. 1912, sec. 2. 1904, sec. 2. 1900, 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 persons
applying for certificates thereunder, who shall hold office until their suc-
cessors are appointed and qualify, three of said examiners shall be certified
public accountants, to be selected by the Governor from resident 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 examiner shall be appointed
by the Governor for the term of three years, selected by the Governor from
resident certified public accountants of this State. The other two members
of said board of examiners shall consist of one attorney-at-law, (who is
not also a certified public accountant,) residing, practicing, and in good
standing in the Courts of the State of Maryland, and the other an econo-
mist, a resident of the State of Maryland, appointed from a list of three
names submitted by the President of the Johns Hopkins University of
Baltimore 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,
their successors shall be appointed for a like term, such successors to be
practicing attorneys and economists as hereinbefore provided; and in event
of a vacancy occurring in said board, the Governor shall in like manner
appoint such qualified person or persons to fill out the unexpired term
or terms created by such vacancy or vacancies. The Governor may remove
any member of the board for a sufficient cause, provided written notice
containing charges and specifications shall have been given to said member
and after he has had a reasonable opportunity for a hearing thereon.

An. Code, 1924, sec. 3. 1912, sec. 3. 1904, sec. 3. 1900, ch. 179, sec. 3. 1916, ch. 330, sec. 3.

1924, ch. 585, sec. 3.

3. Examinations of persons applying under this Article for certificates
as certified public accountants as to their proficiency in the theory of ac-
counts, 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