Md. Code Regs. 09.24.03.01

Current through Register Vol. 51, No. 12, June 14, 2024

Section 09.24.03.01 - Experience Required for Initial License

A. In order to receive an initial license, an applicant shall provide evidence of practical work experience meeting the requirements of Business Occupations and Professions Article, § 2-302(f), Annotated Code of Maryland.

B. Verification of Work Experience.

(1) Only work experience verified by a certified public accountant holding an active license may be approved.

(2) The Board may require a certified public accountant who has verified an applicant's work experience to provide evidence sufficient to support the verification.

(3) The Board may require a certified public accountant who has refused to verify an applicant's work experience to explain the refusal to the Board, either in writing, or in person.

(4) The Board may require an applicant to provide additional information concerning the applicant's work experience.

C. Evaluation and Approval of Work Experience. The Board shall consider the following factors in determining whether to approve an applicant's verified work experience:

(1) The complexity of the work experience; and

(2) The diversity of the work experience.

Md. Code Regs. 09.24.03.01

Regulation .01 amended effective October 5, 1979 (6:20 Md. R. 1628); April 11, 1983 (10:7 Md. R. 633); January 26, 1987 (14:2 Md. R. 128); July 19, 1993 (20:14 Md. R. 1169)
Regulations .01 and new Regulation .01 adopted effective January 8, 2001 (*27:26 Md. R. 2358)