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Session Laws, 1974
Volume 713, Page 2446   View pdf image
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2446                                               LAWS OF MARYLAND                        [Ch. 713

Article 75A — Public Accountancy
2.

(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 at least one year immediately
preceding] AT the date of filing his examination
application, and

(3)    Who has attained the age of eighteen
years, and

(4)    Who is of good moral character, and

(5)    Who meets the requirements of education
or experience specified in § 3 hereof, and

(6)    Who shall have passed a written
examination conducted by or in. behalf of the Board as
specified and directed in § 4, or as to whom the
examination shall have been waived under § 5.

5.

(a) The Board may in its discretion waive the
examination and issue by reciprocity a certificate as a
certified public accountant of Maryland upon being
satisfied that:

(1)    The applicant is [and has been] a
resident of Maryland [continuously for at least one year
immediately preceding] AT the date of filing his
application; or is a general partner in a partnership
registered or about to be registered under § 6, or is an
officer of a corporation authorized to practice under §
9, and intends to participate in or supervise the
partnership's or corporation's public accounting practice
in Maryland as a member of such partnership or
corporation;

(2)    [He] THE APPLICANT has the
qualifications specified in § 2 (a)(1), (3) and (4) and
meets what the Board determines to be substantially the
equivalent of the applicable qualifications in § 3,
taking into consideration his education and experience.

(3)    He holds a certificate as a certified

 

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Session Laws, 1974
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