Ch. 3

LAWS OF MARYLAND

(II) THE FEE FOR REEXAMINATION ON LESS THAN
THE ENTIRE EXAMINATION IS LESS THAN THE FEE SET FOR THE ENTIRE
EXAMINATION.

REVISOR'S NOTE: This section formerly appeared as Art. 75A,
§ 2-307.

The only changes are in style.

Defined term: "Board" § 2-101

2-308. WAIVER OF EXAMINATION REQUIREMENTS.

(A)  IN GENERAL.

SUBJECT TO THE PROVISIONS OF THIS SECTION, THE BOARD MAY
WAIVE ANY EXAMINATION REQUIREMENT OF THIS SUBTITLE FOR:

(1)  A CERTIFIED PUBLIC ACCOUNTANT LICENSED BY ANOTHER
STATE; OR

(2)  THE HOLDER OF A LICENSE, CERTIFICATE, OR DEGREE
THAT IS ISSUED BY ANOTHER COUNTRY AND IS RECOGNIZED AS AUTHORITY
FOR THE HOLDER TO PRACTICE PUBLIC ACCOUNTANCY IN THAT COUNTRY IN
A MANNER COMPARABLE TO PRACTICING CERTIFIED PUBLIC ACCOUNTANCY IN
THIS STATE.

(B)  CONDITIONS.

THE BOARD MAY GRANT A WAIVER UNDER THIS SECTION ONLY IF THE
APPLICANT:

(1)   IS OF GOOD CHARACTER AND REPUTATION;

(2)   IS AT LEAST 18 YEARS OF AGE;

(3)  PAYS TO THE BOARD AN APPLICATION FEE OF $50; AND

(4)  PROVIDES ADEQUATE EVIDENCE THAT, AT THE TIME THE
APPLICANT WAS LICENSED BY THE OTHER STATE OR COUNTRY, THE
APPLICANT MET EDUCATIONAL AND EXPERIENCE REQUIREMENTS THAT WERE
SUBSTANTIALLY EQUIVALENT TO THOSE THEN REQUIRED BY THE LAWS OF
THIS STATE.

REVISOR'S NOTE: This section formerly appeared as Art. 75A,
§ 2-308.

The only changes are in style.

Defined terms: "Board" § 2-101

"Practice certified public accountancy" § 2-101

"State" § 1-101

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