Marvin Mandel, Governor                        1929

or corporation shall be entitled to practice or to be enrolled for prac-
tice under Section [10] 11 unless all of his or its offices are so regis-
tered and maintained if and when required by the Board.

[10.] 11. ENROLLMENT FOR PRACTICE

(a)  The Board shall on application enroll to engage in the practice
of public accounting in this State as principals or as staff account-
ants, and issue certificates or cards evidencing such enrollment to,
all holders of certificates as Maryland certified public accountants or
registered public accountants and to all partnerships and corpora-
tions of certified public accountants or public accountants registered
under Sections 6, [or] 8 or 9 of this Article. The Board shall charge
a fee of $25.00 for each such first enrollment, to be paid at the time
of application therefor.

(b)  All enrollment certificates shall expire on the last day of
December of [1962] each year, and may be renewed by certificate
holders and registrants in good standing on application accompanied
by a renewal fee to be determined by the Board, not to exceed
[$15.00] $25.00.

(c)  Failure of a certificate holder or registrant to apply for such
original or annual renewal certificate shall deprive him of the right
to engage or continue in the practice of public accounting unless and
until he subsequently applies for and obtains such certificate. The
holder of an enrollment certificate who fails to renew the same at
the end of any year may renew it for any subsequent year on pay-
ment to the Board of the current renewal fee, plus an amount equal
to the total of the renewal fees for the intervening years but not to
exceed [$50.00.] $75.00.

(d)  The Board shall have printed and published for public dis-
tribution as soon as practicable after January 1 of each year an
annual register which shall contain the names arranged alphabet-
ically by classifications of all persons, [and] partnerships and cor-
porations holding enrollment certificates issued under this section,
the names of the members of the Board, and such other matters as
the Board may deem proper. Copies of the register shall be mailed
to all holders of enrollment certificates, and to such other persons as
the Board may determine.

[11.] 12. REVOCATION OR SUSPENSION OF CERTIFICATE,
etc.; REINSTATEMENT

(a) After written notice and reasonable opportunity for a hear-
ing as provided in Section [12] 13 the Board may revoke, suspend
for not more than three years, or refuse to grant or renew, any cer-
tificate, registration or enrollment to practice of any person, [or]
partnership or corporation issued or issuable under this or any pre-
vious law, or may censure the holder thereof, for any one or com-
bination of the following causes:

[(1) Fraud or deceit in obtaining or applying for any such cer-
tificate, registration or enrollment or dishonesty, fraud or profes-
sional incompetence in the practice of public accounting.

(2)   Conviction of a felony, or of any crime involving moral
turpitude under laws of any state or of the United States.

(3)  Violation of any provision of Section 13 of this article.