Ch. 362

2003 LAWS OF MARYLAND

CHAPTER 362
(Senate Bill 116)

AN ACT concerning

Certified Public Accountancy - Examinations

FOR the purpose of requiring the State Board of Public Accounting to adopt certain
regulations that establish the passing score for a certain licensing examination;
authorizing the Board to send certain examination answers to the American
Institute of Certified Public Accountants by electronic transmission; and
repealing a certain passing score for the examination.

BY repealing and reenacting, with amendments,

Article — Business Occupations and Professions

Section 2-305

Annotated Code of Maryland

(2000 Replacement Volume and 2002 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Business Occupations and Professions

2-305.

(a)     An applicant who otherwise qualifies for a license is entitled to be
examined as provided in this section.

(b)     The Board shall give examinations to applicants at least twice a year, at
the times and places that the Board determines.

(c)      The Board shall give each qualified applicant notice of the time and place
of examination.

(d)     (1) The Board shall give the examination prepared by the American
Institute of Certified Public Accountants or an equivalent examination as determined
by the Board.

(2)     The Board may use the services of the American Institute of Certified
Public Accountants to prepare or grade an examination. If the Board uses the services
of the Institute, the Board may accept as final the grades that the Institute
determines.

(3)     The Board may use the services of any person whom the Board
considers appropriate to proctor an examination.

(e)     The BOARD SHALL ADOPT REGULATIONS THAT ESTABLISH THE passing
score for an examination [shall be 75% on each part].

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