Ch. 3

LAWS OF MARYLAND

(1)  THE SERVICES PROVIDED IN THIS STATE ARE PROVIDED
IN RELATION TO THE REGULAR PRACTICE OF THE ACCOUNTANT OUTSIDE
THIS STATE;

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

(3)  EACH STATEMENT OR REPORT THAT RELATES TO THE
SERVICES PROVIDED IN THIS STATE IS SIGNED IN AND ISSUED FROM THE
OUT-OF-STATE OFFICE OF THE ACCOUNTANT ON A FORM OR STATIONERY
THAT SETS FORTH THE ADDRESS OF THAT OFFICE; AND

(4)  THE ACCOUNTANT DOES NOT ESTABLISH AN OFFICE TO
PRACTICE CERTIFIED PUBLIC ACCOUNTANCY IN THIS STATE.

REVISOR'S NOTE: This section formerly appeared as Art. 75A,
§ 2-301.

In subsection (a) of this section, the phrase "in the
State" is added to clarify the scope of the subsection
and to conform to similar provisions elsewhere in this
article.

In subsection (b)(2) of this section, the word "other"

is substituted for the former word "the", since the

"rules" of professional conduct are, by definition,
regulations. See SG § 10-101(e).

The only other changes are in style.

Defined terms: "Board" § 2-101

"License" § 2-101

"Practice certified public accountancy" § 2-101

"State" § 1-101

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 AND REPUTATION.

THE APPLICANT SHALL BE OF GOOD CHARACTER AND REPUTATION.

(C)  AGE.

THE APPLICANT SHALL BE AT LEAST 18 YEARS OLD.

(D)  EDUCATION.

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