714 LAWS OF MARYLAND. [CH. 226

subject to the provisions of the Budget. The State Auditor,
the Deputy State Auditor and the Assistant State Auditors,
under the supervision and direction of the Comptroller, shall
have and exercise all the rights, powers, duties, obligations and
functions conferred upon them by law.

The State Auditor and the Deputy State Auditor shall each
hold a valid and unrevoked certificate to practice as a Certified
Public Accountant, issued under the authority of the State of
Maryland, or a valid and unrevoked Certificate of Permission
to practice as a Public Accountant, issued under the authority
of the Maryland State Board of Examiners of Public Account-
ants.

The State Auditor shall have had at least three years ac-
counting experience, and the Deputy State Auditor shall have
had at least two years accounting experience, at the dates of
their respective appointments.

The Assistant State Auditors shall be (1) Certified Public
Accountants of the State of Maryland; or (2) Registered Pub-
lic Accountants of the State of Maryland; or (3) Any person
who, at the time this Act takes effect, is employed by the State
of Maryland in the capacity of Deputy State Auditor or As-
sistant State Auditor; or (4) Any person: (a) who is a grad-
uate of a high school with a four year course, or who has had
equivalent education through commercial experience or other-
wise, and (b) who is a graduate of a resident school of account-
ancy, having had at least a two year course.

Upon the taking effect of this Act, the terms of office of the
State Auditor and of the two Deputy State Auditors and the
Assistant State Auditors provided for by the existing law shall
cease and be at an end.

46. In addition to the Assistant State Auditors for whose
employment provision is made in Section 240 of this sub-title,
the Governor shall appoint an Assistant State Auditor, whose
term of office shall commence on the first Monday of May
next ensuing his appointment, and continue for four years,
and until his successor shall have qualified; but the term of
the Assistant State Auditor first named under this section
shall begin on the first day of June, 1929, when this Act takes
effect, and he shall hold office until the first Monday of May,
1931, and until his successor shall be appointed and qualify.
He shall take the oath prescribed by the Constitution; and
shall give a bond to the State of Maryland in the penalty of
twenty-five hundred dollars ($2, 500) conditioned upon the