Marvin Mandel, Governor                        1923

fund shall revert to the general funds of this State. The compen-
sation 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.

2.    CERTIFIED PUBLIC ACCOUNTANTS

(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] at least one year immediately preceding
the date of filing his examination application, 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 speci-
fied in Section 3 hereof, and

(6)  Who shall have passed a written examination conducted by
or in behalf of 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], 1970, held certified public
accountant certificates or special certificate of registration there-
tofore 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.    EDUCATIONAL AND EXPERIENCE REQUIREMENTS

(a) During the period between July 1, [1961] 1970, and June 30,
[1965] 1974, the educational or experience requirements shall be:

[(l) 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 requirements for
the academic or the general diploma including electives approved
by the Board or the Department; or graduation from a non-Maryland
high school accredited by either the appropriate regional accredit-
ing agency or by the department of education of the state in which
such high school is located, after completion of courses deemed by
the Board or by the Department to be substantially equivalent to
the requirements for the issuance of a Maryland academic or general
high school diploma with satisfactory electives as above specified;
or the equivalent of a high school education as determined by the
Department under Article 77, Section 211 of this Code, or any
amendments thereof; and