2972                                          LAWS OF MARYLAND                                      Ch. 780

(3) KEEP A ROSTER OF ALL LICENSED CERTIFIED PUBLIC
ACCOUNTANTS.

2-208. DISPOSITION OF FUNDS.

THE BOARD SHALL PAY ALL FUNDS COLLECTED UNDER THIS TITLE
INTO THE GENERAL FUND OF THE STATE.

2-209. AUTHORITY OF SECRETARY.

THE BOARD EXERCISES ITS POWERS, DUTIES, AND FUNCTIONS AS SET
FORTH IN THIS TITLE SUBJECT TO THE AUTHORITY OF THE SECRETARY.

SUBTITLE 3. LICENSING.

2-301. LICENSE REQUIRED; EXCEPTIONS.

(A)  IN GENERAL.

EXCEPT AS OTHERWISE PROVIDED IN THIS TITLE, AN INDIVIDUAL
SHALL BE LICENSED BY THE BOARD BEFORE THE INDIVIDUAL MAY PRACTICE
CERTIFIED PUBLIC ACCOUNTANCY.

(B)  EXCEPTIONS.

THIS SECTION DOES NOT APPLY TO AN INDIVIDUAL LICENSED TO
PRACTICE CERTIFIED PUBLIC ACCOUNTANCY IN ANOTHER STATE OR A
FOREIGN COUNTRY WHILE THE INDIVIDUAL TEMPORARILY PRACTICES
CERTIFIED PUBLIC ACCOUNTANCY IN THIS STATE, IF:

(1)  THE SERVICES PROVIDED IN THIS STATE ARE PROVIDED
IN RELATION TO THE INDIVIDUAL'S REGULAR PRACTICE OUTSIDE THIS
STATE;

(2)  THE SERVICES PROVIDED IN THIS STATE ARE PROVIDED
IN CONFORMITY WITH THE RULES OF PROFESSIONAL CONDUCT AND THE
REGULATIONS ADOPTED BY THE BOARD;

(3)  ANY STATEMENT OR REPORT RELATING TO THE SERVICES
PROVIDED IN THIS STATE ARE SIGNED IN AND ISSUED FROM THE
INDIVIDUAL'S OUT-OF-STATE OFFICE ON A FORM OR STATIONERY THAT
SETS FORTH THE ADDRESS OF THAT OFFICE; AND

(4)  THE INDIVIDUAL DOES NOT ESTABLISH AN OFFICE FOR
THE PRACTICE OF CERTIFIED PUBLIC ACCOUNTANCY IN THIS STATE.

2-302. QUALIFICATIONS OF APPLICANTS.

(A) IN GENERAL.

TO QUALIFY FOR A LICENSE, AN APPLICANT SHALL BE AN
INDIVIDUAL WHO MEETS THE REQUIREMENTS OF THIS SECTION.

(B) CHARACTER.