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ROBERT L. EHRLICH, JR., Governor
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Ch. 254
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notification to the Board and under certain circumstances; authorizing a certain
certified public accountant to represent to the public that the certified public
accountant is authorized to practice certified public accountancy in the State;
providing for the expiration date of a certain individual's right to practice
certified public accountancy; establishing a certain renewal fee; defining a
certain term; and generally relating to certified public accountancy.
BY adding to
Article - Business Occupations and Professions
Section 2-321
Annotated Code of Maryland
(2004 Replacement Volume and 2004 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Business Occupations and Professions
2-321.
(A) IN THIS SECTION, "PRACTICE CERTIFIED PUBLIC ACCOUNTANCY'
INCLUDES THE PRACTICE OF PUBLIC ACCOUNTANCY.
(B) AN INDIVIDUAL ACTIVELY LICENSED AS A CERTIFIED PUBLIC
ACCOUNTANT IN ANOTHER STATE MAY PRACTICE CERTIFIED PUBLIC ACCOUNTANCY
IN THE STATE UPON NOTIFYING THE BOARD OF THE INDIVIDUAL'S INTENT TO
PRACTICE UNDER THIS SECTION, IF:
(1) THE INDIVIDUAL:
(I) VERIFIES THAT THE INDIVIDUAL'S PRINCIPAL PLACE OF
BUSINESS IS LOCATED OUTSIDE THE STATE; AND
(II) PAYS TO THE BOARD A NOTIFICATION FEE OF $50; AND
(2) THE BOARD VERIFIES THAT EITHER THE INDIVIDUAL:
(I) HAS ACQUIRED THE EDUCATION, EXAMINATION SCORES, AND
EXPERIENCE SUBSTANTIALLY EQUIVALENT TO THOSE REQUIRED BY THE UNIFORM
ACCOUNTANCY ACT; OR
(II) IS ACTIVELY LICENSED IN A STATE THAT HAS LICENSING
REQUIREMENTS IN THE AREAS OF EDUCATION, EXAMINATION, AND EXPERIENCE
THAT ARE SUBSTANTIALLY EQUIVALENT TO THOSE REQUIRED BY THE UNIFORM
ACCOUNTANCY ACT.
(C) BY NOTIFYING THE BOARD OF THE INDIVIDUAL'S INTENT TO PRACTICE
UNDER THIS SECTION, THE INDIVIDUAL CONSENTS TO:
(1) THE PERSONAL AND SUBJECT MATTER JURISDICTION AND
DISCIPLINARY AUTHORITY OF THE BOARD;
- 1313 -
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