ALBERT C. RITCHIE, GOVERNOR, 1465

a fee of ten dollars ($10. 00), and the Board of Examiners
shall charge for registration and issuance of certificate as pub-
lic accountant, such fee, not to exceed twenty-five dollars ($25)
as may be necessary to meet the actual expenses of such regis-
tration 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.

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 equivalent, and shall have grad-
uated from a school of accountancy having at least a two
years' course, or have had practical experience in public ac-
counting 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 pub-
lic accounting or auditing, as defined in Section 7 of this Arti-
cle, 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 permit-
ted 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, provided
that said person shall have registered with the Board of Ex-
aminers on or before July 1, 1916.

6. Any citizen of the United States or person who has duly
declared his intention of becoming such citizen, over the age
of 21 years, who holds a valid and unrevoked certificate as a
certified public accountant, 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 intends to establish an office
and to practice the profession of accountancy in the State of
Maryland, shall present such certificate or its equivalent to the