Ch. 3

LAWS OF MARYLAND

Subsection (a)(3)(iii)2 and 4 of this section are
revised separately since there seemed to be no intent
to require preparation of both a report and exhibits
to meet the conditions for an exclusion under
subsection (a)(3)(iii) of this section. See, e.g. , §
2-101(f)(2) of this subtitle.

The only other changes are in style.

Defined terms: "License" § 2-101

"Person" § 1-101 "Permit" § 2-101

"Practice certified public accountancy" . § 2-101

"State" § 1-101

SUBTITLE 2. STATE BOARD OF PUBLIC ACCOUNTANCY.

2-201. ESTABLISHED.

THERE IS A STATE BOARD OF PUBLIC ACCOUNTANCY IN THE
DEPARTMENT.

REVISOR'S NOTE: This section formerly appeared as Art. 75A,
§ 2-201.

No changes are made.

Defined term: "Department" § 1-101

2-202. MEMBERSHIP.

(A) COMPOSITION; APPOINTMENT OF MEMBERS.

(1)  THE BOARD CONSISTS OF 7 MEMBERS.

(2)  OF THE 7 MEMBERS OF THE BOARD:

(I)  4 SHALL BE LICENSED CERTIFIED PUBLIC
ACCOUNTANTS, OF WHOM:

1.  3 SHALL PRACTICE CERTIFIED PUBLIC
ACCOUNTANCY ACTIVELY; AND

2.   1 SHALL BE A FULL-TIME PROFESSOR OF
ACCOUNTING AT AN ACCREDITED COLLEGE;

(II)  2 SHALL BE CONSUMER MEMBERS; AND

(III)  1 SHALL BE A LAWYER WHO:

1.  PRACTICES LAW IN THE STATE;

2.   IS IN GOOD STANDING WITH THE COURT OF
APPEALS; AND

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