WILLIAM DONALD SCHAEFER, Governor

Ch. 3

Defined terms: "Board" § 2-101
"License" § 2-101

2-312. CONTINUING EDUCATION.

(A)  IN GENERAL.

(1)  THE BOARD SHALL ADOPT REGULATIONS THAT SET, IN
ACCORDANCE WITH THIS SECTION, CONTINUING EDUCATION REQUIREMENTS
AS A CONDITION TO THE RENEWAL OF LICENSES UNDER THIS SUBTITLE.

(2)  A CONTINUING EDUCATION REQUIREMENT DOES NOT APPLY
TO THE FIRST RENEWAL OF A LICENSE.

(3)  (I) TO QUALIFY FOR ANY FURTHER RENEWAL OF A
LICENSE UNDER THIS SUBTITLE, A LICENSEE SHALL COMPLETE, FOR EACH
2-YEAR LICENSE TERM, AT LEAST 80 HOURS IN PROGRAMS THAT THE BOARD
APPROVES.

(II) IF A LICENSEE COMPLETES MORE THAN 80 HOURS
DURING A 2-YEAR LICENSE TERM, THE BOARD SHALL CREDIT THE EXCESS
HOURS TO THE REQUIREMENTS FOR THE FOLLOWING TERM.

(4)  A LICENSEE MAY MEET NOT MORE THAN 40 HOURS OF THE
PROGRAM REQUIREMENT FOR A LICENSE TERM, BY:

(I)  PARTICIPATION IN A COURSE OF HOME STUDY
THAT THE BOARD APPROVES; OR

(II)  SERVICE AS A TEACHER, LECTURER, OR
DISCUSSION LEADER IN A COURSE APPROVED BY THE BOARD IN ACCOUNTING
OR A RELATED SUBJECT.

(5)  EXCEPT AS PROVIDED UNDER PARAGRAPH (6) OF THIS
SUBSECTION, A LICENSEE MAY NOT BE REQUIRED TO TAKE AN EXAMINATION
TO QUALIFY FOR LICENSE RENEWAL UNDER THIS SECTION.

(6)  ON REQUEST OF A LICENSEE, THE BOARD MAY ALLOW THE
LICENSEE TO SUBSTITUTE THE PASSAGE OF AN EXAMINATION FOR A NUMBER
OF PROGRAM HOURS. IF THE BOARD GRANTS A REQUEST UNDER THIS
PARAGRAPH, THE BOARD SHALL DETERMINE THE NUMBER OF PROGRAM HOURS
THAT THE LICENSEE MAY SATISFY BY PASSAGE OF THE EXAMINATION.

(B)  CRITERIA FOR REQUIREMENTS.

THE BOARD SHALL SET CONTINUING EDUCATION REQUIREMENTS UNDER
THIS SECTION:

(1) TO ENSURE REASONABLE KNOWLEDGE ABOUT THE CURRENT
PRACTICE OF ACCOUNTANCY BY CERTIFIED PUBLIC ACCOUNTANTS AND,
THUS, TO ENSURE A HIGH STANDARD OF PRACTICE IN THE PROFESSION;

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