Current through Register Vol. 51, No. 12, June 14, 2024
Section 09.38.02.02 - Basic RequirementA. A renewal applicant shall complete at least 16 hours of qualifying continuing education for each 2-year registration term.B. A minimum of 4 hours of the continuing education for each 2-year registration term shall be in Maryland tax-related subjects.C. The Board may accept continuing education hours approved by the Internal Revenue Service.D. Continuing education hours earned in excess of the 16 hours for a 2-year registration term shall not be credited towards the continuing education requirement for a subsequent 2-year registration term.Md. Code Regs. 09.38.02.02