Ch. 3

LAWS OF MARYLAND

(I)  A FELONY; OR

(II)  A CRIME INVOLVING AN ELEMENT OF FRAUD OR
OTHER DISHONESTY;

(4)   IS GUILTY OF FRAUD OR OTHER DISHONESTY IN THE
PRACTICE OF ACCOUNTANCY;

(5)  IS GUILTY OF GROSS NEGLIGENCE IN THE PRACTICE OF
ACCOUNTANCY;

(6)  VIOLATES ANY PROVISION OF SUBTITLE 6 OF THIS
TITLE;

(7)  HAS HAD THE RIGHT TO PRACTICE AS A CERTIFIED
PUBLIC ACCOUNTANT IN ANOTHER STATE DENIED, REVOKED, OR SUSPENDED
OR HAS HAD THE RENEWAL OF THAT RIGHT DENIED FOR ANY CAUSE OTHER
THAN FAILURE TO PAY A RENEWAL FEE;

(8)  HAS HAD THE RIGHT TO PRACTICE AS A CERTIFIED
PUBLIC ACCOUNTANT BEFORE ANY UNIT OF THE STATE OR FEDERAL
GOVERNMENT REVOKED OR SUSPENDED; OR

(9)  VIOLATES A RULE OF PROFESSIONAL CONDUCT ADOPTED
BY THE BOARD.

(B)  SURRENDER OF LICENSE CERTIFICATE.

ON SUSPENSION OR REVOCATION OF A LICENSE, THE HOLDER SHALL
SURRENDER TO THE BOARD THE LICENSE CERTIFICATE OF THE HOLDER.

(C)  RETURN OF LICENSE CERTIFICATE.

AT THE END OF A SUSPENSION PERIOD, THE BOARD SHALL RETURN TO
THE LICENSEE THE LICENSE CERTIFICATE SURRENDERED UNDER THIS
SECTION.

REVISOR'S NOTE: This section formerly appeared as Art. 75A,
§ 2-315(a), (b)(1), and (c).

In subsection (a)(3) of this section, the specific
references to a plea of guilty or probation before
judgment are added to resolve inconsistencies that
existed in former Art. 75A, § 2-315(a)(3). Under that
former provision, an individual who pleaded nolo
contendere or was convicted with respect to certain
crimes was subject to discipline by the Board.
However, an individual who pleaded guilty with respect
to the same crimes was not subject to discipline
unless the individual also was convicted. Similarly,
an individual who received probation before judgment
after a plea of nolo contendere was subject to

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