Section 2-302 - Qualifications of applicants. - Maryland Statutes

§ 2-302. Qualifications of applicants.
 

(a)  In general.- To qualify for a license, an applicant shall be an individual who meets the requirements of this section. 

(b)  Character and reputation.- The applicant shall be of good character and reputation. 

(c)  Age.- The applicant shall be at least 18 years old. 

(d)  Education.- The applicant shall meet the educational requirements under § 2-303 of this subtitle. 

(e)  Examination.- Except as otherwise provided in this subtitle, the applicant shall pass an examination given by the Board under this subtitle. 

(f)  Practical work experience.- The applicant for an initial license shall complete practical work experience that is approved by the Board and that: 

(1) is obtained over a period of: 

(i) not more than 3 years; and 

(ii) 1. not less than 6 months if the applicant applies before October 1, 2000; or 

2. not less than 1 year if the applicant applies on or after October 1, 2000; 

(2) includes providing any type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills; 

(3) is performed under the direction of: 

(i) a licensed certified public accountant; or 

(ii) an appropriately qualified professional as determined by the Board; 

(4) is obtained through employment in government, industry, academia, or public practice; and 

(5) amounts to: 

(i) 1,000 hours if the applicant applies before October 1, 2000; or 

(ii) 2,000 hours if the applicant applies on or after October 1, 2000. 
 

[An. Code 1957, art. 75A, § 2-302; 1989, ch. 3, § 1; 1999, ch. 438; 2008, ch. 536.]