J. MILLARD TAWES, GOVERNOR 1443
State Treasurer, kept by him in a special fund, and expended solely
for the purposes of this article. No part of AT THE END OF EACH
YEAR this special fund shall revert to the general funds of this State.
The compensation provided by this article and all expenses incurred
by the Board in administering this article shall be paid from this
special fund. No compensation or expense incurred under this article
shall be a charge against the general funds of this State.
(g) The Board may promulgate and amend such rules of profes-
sional conduct applicable to all persons certified, registered or enrolled
hereunder as it may deem appropriate to establish and maintain a
high standard of integrity and dignity in the profession of public
accountancy.
(a) The certificate of "certified public accountant" shall be
granted by the Board to any person:
(1) Who is a citizen of the United States, or has duly declared
his intention of becoming such citizen, and
(2) Who is and has been a resident of Maryland continuously
for the preceding year, and
(3) Who has attained the age of twenty-one years, and
(4) Who is of good moral character, and
(5) Who meets the requirements of education or experience
specified in Section 3 hereof, and
(6) Who shall have passed a written examination conducted by
the Board as specified and directed in Section 4, or as to whom the
examination shall have been waived under Section 5.
(b) Any person who has received from the Board, or from
the Governor of Maryland under previous law, a certificate as a
certified public accountant or a special certificate of registration,
shall be styled and known as a "certified public accountant" and
may also use the abbreviation "C.P.A.". The Board shall maintain
a list of certified public accountants.
(c) Persons who, on July 1, 1961, held certified public accountant
certificates or special certificates of registration theretofore issued
under the laws of this State shall not be required to obtain additional
certificates under this article, but shall otherwise be subject to all
provisions of this article; and all such certificates theretofore issued
shall for all purposes be considered certificates issued under this
article and be subject to the provisions hereof.
3.
(a) During the period between July 1, 1961, and June 30, 1965,
the educational or experience requirements shall be:
(1) Graduation from a Maryland high school accredited by the
Maryland State Department of Education (hereinafter in this
section called the Department) after completion of the re-
quirements for the academic or the general diploma including elec-
tives approved by the Board or the Department; or graduation from
a non-Maryland high school accredited by either the appropriate
2.
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