WILLIAM DONALD SCHAEFER, Governor

Ch. 3

which allows hours completed in 1 license term to be
credited to another term.

As to subsection (c)(2) of this section, the addition
of § 2-101(d) of this title limits the membership of a
continuing education committee to individuals who are
licensed by this State. This limitation seems
consistent with the purpose of granting the Board the
power to appoint this type of committee.

The only other changes are in style.

Defined terms: "Board" § 2-101

"License" § 2-101

"Licensed certified public accountant" § 2-101

2-313. INACTIVE STATUS.

(A)  IN GENERAL.

THE BOARD SHALL PLACE A LICENSEE ON INACTIVE STATUS AND
ISSUE AN INACTIVE STATUS CERTIFICATE TO THE LICENSEE, IF THE
LICENSEE:

(1)  SUBMITS TO THE BOARD AN APPLICATION FOR INACTIVE
STATUS ON THE FORM THAT THE BOARD PROVIDES;

(2)  PAYS TO THE BOARD AN INACTIVE STATUS APPLICATION
FEE NOT EXCEEDING $40, AS SET BY THE BOARD; AND

(3)  EXCEPT . FOR THE CONTINUING EDUCATION REQUIREMENTS
SET UNDER § 2-312 OF THIS SUBTITLE, QUALIFIES FOR AN ACTIVE
LICENSE.

(B)  PRACTICE PROHIBITED.

A LICENSEE ON INACTIVE STATUS MAY NOT PRACTICE CERTIFIED
PUBLIC ACCOUNTANCY IN THE STATE.

(C)  EXPIRATION AND RENEWAL OF INACTIVE STATUS.

(1)  UNLESS A LICENSEE ON INACTIVE STATUS RENEWS IT AS
PROVIDED IN THIS SECTION, THE LICENSEE LOSES THAT STATUS ON THE
FIRST DECEMBER 31 THAT COMES:

(I)  AFTER THE INACTIVE STATUS CERTIFICATE IS
ISSUED TO THE LICENSEE; AND

(II)   IN AN EVEN-NUMBERED YEAR.

(2)  AT LEAST 1 MONTH BEFORE THE INACTIVE STATUS OF A
LICENSEE EXPIRES, THE BOARD SHALL MAIL TO THE LICENSEE, AT THE
LAST KNOWN ADDRESS OF THE LICENSEE:

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