ROBERT L. EHRLICH, JR., Governor                             Ch. 496

(2000 Replacement Volume and 2003 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

2-315.

(a) (1) Subject to the hearing provisions of § 2-317 of this subtitle, the
Board, on the affirmative vote of a majority of its members, may deny a license to any
applicant, reprimand any licensee, or suspend or revoke a license if the applicant or
licensee:

(i) fraudulently or deceptively obtains or attempts to obtain a
license for the applicant or licensee or for another;

(ii) fraudulently or deceptively uses a license;

(iii) under the laws of the United States or of any state, is convicted
of:

1.       a felony; or

2.       a misdemeanor that is directly related to the fitness and
qualification of the applicant or licensee to practice certified public accountancy;

(iv) is guilty of fraud or other dishonesty in the practice of
accountancy;

(v) is guilty of gross negligence in the practice of accountancy;

(vi) violates any provision of Subtitle 6 of this title;

(vii) has had the right to practice as a certified public accountant in
another state denied, revoked, or [suspended or] SUSPENDED;

(VIII) HAS BEEN SANCTIONED IN ANOTHER STATE IN A MATTER
RELATING TO THE PRACTICE OF PUBLIC ACCOUNTANCY;

(IX) has had the renewal of [that] THE right TO PRACTICE AS A
CERTIFIED PUBLIC ACCOUNTANT IN ANOTHER STATE denied for any cause other
than failure to pay a renewal fee;

[(viii)] (X) has had the right to practice as a certified public
accountant before any unit of the State or federal government revoked or suspended;
[or

(ix)] (XI) HAS BEEN SANCTIONED BY ANY UNIT OF STATE OR
FEDERAL GOVERNMENT FOR AN ACT OR MISSION OMISSION THAT DIRECTLY
RELATES TO THE FITNESS OF THE APPLICANT OR LICENSEE TO PRACTICE PUBLIC
ACCOUNTANCY; OR

(XII) violates a rule of professional conduct adopted by the Board.

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