WILLIAM DONALD SCHAEFER, Governor

Ch. 3

SUBJECT TO THE HEARING PROVISIONS OF § 2-412 OF THIS
SUBTITLE, THE BOARD, ON THE AFFIRMATIVE VOTE OF A MAJORITY OF ITS
MEMBERS, MAY DENY A PERMIT TO ANY APPLICANT, REPRIMAND A PERMIT
HOLDER, OR SUSPEND OR REVOKE A PERMIT:

(1)  FOR ANY APPLICABLE GROUND UNDER § 2-315 OF THIS
TITLE;

(2)  IF THE APPLICANT OR PERMIT HOLDER FRAUDULENTLY OR
DECEPTIVELY OBTAINS OR ATTEMPTS TO OBTAIN A PERMIT;

(3)  IF THE APPLICANT OR PERMIT HOLDER FRAUDULENTLY OR
DECEPTIVELY USES A PERMIT;

(4)  IF THE APPLICANT OR PERMIT HOLDER FAILS TO MEET
OR CONTINUE TO MEET THE QUALIFICATIONS OR REQUIREMENTS SET FORTH
UNDER § 2-402 OR § 2-403 OF THIS SUBTITLE; OR

(5)  IF THE APPLICANT OR PERMIT HOLDER HAS A PARTNER
OR CORPORATE OFFICER WHOSE LICENSE HAS BEEN SUSPENDED OR REVOKED
BY THE BOARD.

(B)  SURRENDER OF PERMIT CERTIFICATE.

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

(C)  RETURN OF PERMIT CERTIFICATE.

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

REVISOR'S NOTE: This section formerly appeared as Art. 75A,
§ 2-410(a), (b)(1), and (c).

In the introductory language of subsection (a) of this
section, the words "partnership or corporate", which
formerly modified the words "permit" and "permit
holder", are deleted as surplusage in light of the
definition of the word "permit". These deletions also
conform to the use of the defined term "permit"
throughout the rest of this title.

Former Art. 75A, § 2-402(b)(2), which required a
permit holder whose permit is suspended or revoked to
return to the Board each "document, issued under this
or any prior law of the State, that specifies that the
holder is a certified public accountancy firm, a
registered certified public accountancy firm, or an
enrolled certified public accountancy firm", is
deleted as obsolete. Since at least July 1, 1986, the
Board has issued permits as evidence that a

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