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The Annotated Code of the Public General Laws of Maryland, 1939
Volume 379, Page 2870   View pdf image (33K)
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2870 ARTICLE 75A

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, 1924, sec. 4. 1912, 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
containing charges and specifications shall have been given to the holder of
such certificate and after he has had a reasonable opportunity for a hearing
thereon...

An. Code, 1924, sec. 5. 1912, 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-
ing for at least two years, except that any registrant in accordance with
the provisions of Section 7 of this Article shall be permitted to take said
examination provided such registrant shall have had at least five years'
continuous experience in public accounting or auditing, as defined in;
Section 7 of this Article, at least one year of which must have been after
June 1, 1924. This section shall not apply to any examination held under
this law of 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 then existing, nor of any person who was a graduate of or
enrolled as a student prior to January, 1916, of any school of accountancy,


 

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The Annotated Code of the Public General Laws of Maryland, 1939
Volume 379, Page 2870   View pdf image (33K)
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