WILLIAM DONALD SCHAEFER, Governor

Ch. 3

(C) FEE.

THE BOARD SHALL COLLECT A FEE OF $10 FOR EACH CERTIFICATION
UNDER THIS SECTION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 75A, §
2-206.

In subsections (a) and (b)(1) and (2)(ii) of this
section, the references to a "permit" are added to
correct a seemingly unintended gap in the former law,
which provided 2 forms of authorization to practice --
i.e., a license or a permit -- but provided for
certification only about a licensee. Accordingly, in
subsections (a) and (b) of this section, the defined
term "person" is substituted for the former narrower
word "individual", since permits are issued to
corporations or partnerships, rather than individuals.

In subsection (b)(2)(iv) of this section, the former
word "requested" is deleted as included in the word
"authorized". This deletion also avoids the
suggestion that information must be included if the
person so requests. This possible reading seemed
unintended in light of the word "may", which indicates
that the scope of information under subsection (b)(2)
of this section is within the discretion of the Board.

Defined terms: "Board" § 2-101
"License" § 2-101 "Permit" § 2-101
"Person" § 1-101

2-207. MISCELLANEOUS POWERS AND DUTIES.

(A)  POWERS.

IN ADDITION TO ANY POWERS SET FORTH ELSEWHERE, THE BOARD MAY
ADOPT:

(1)  ANY BYLAW THAT IS NECESSARY TO DO THE BUSINESS OF
THE BOARD; AND

(2)  ANY REGULATION TO CARRY OUT THIS TITLE.

(B)  DUTIES.

IN ADDITION TO ANY DUTIES SET FORTH ELSEWHERE, THE BOARD
SHALL:

(1) ADOPT RULES OF PROFESSIONAL CONDUCT AS
APPROPRIATE TO ESTABLISH A HIGH STANDARD OF INTEGRITY AND DIGNITY
FOR PRACTICING CERTIFIED PUBLIC ACCOUNTANCY;

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