1464 LAWS or MARYLAND. [CH. 585

such letters the name or the generally recognized abbreviation
of the name of the State, District, territory, dependency, coun-
try or nation from which such certified public accountant re-
ceived his certificate.

3. Examinations of persons applying under this Article
for certificates as certified public accountants as to their profi-
ciency in the theory of accounts, practical accounting, audit-
ing, commercial law, and principles of economics, shall be held
at least once every year, and be conducted according 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 applicant is a member of the bar of the
State of Maryland in good standing at the time of taking the
certified public accountant examinations, lie 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, lie shall be excused from subsequent examina-
tions in those subjects. All persons who shall pass the exam-
inations in all of the subjects aforesaid shall be recommended
by the Board to the Governor, and to all such persons the Gov-
ernor shall issue the certificate mentioned in the first Section
of this Article.

4. The Board of Examiners shall charge for examination
and issuance of certificate as certified public accountant, such
fee not to exceed twenty-five dollars ($25. 00) as may be nec-
essary to meet the actual expenses of such examination and the
issuance of such certificate, except that for the first examina-
tion for certified public accountant of any registrant under
Section 7 of this Article, the Board of Examiners shall charge