Section 21-205 - Powers and duties(a) In addition to any powers set forth elsewhere, the Board may adopt: (1) any bylaw that is necessary to do the business of the Board; and(2) any regulation to carry out this title.(b) In addition to any duties set forth elsewhere, the Board shall: (1) adopt rules of professional conduct as appropriate to establish a high standard of integrity and dignity for the practice of individual tax preparation;(2) select and administer examinations;(4) maintain a list of all authorized individual tax preparers registered by the Board;(5) maintain a record of its proceedings;(6) maintain records of all complaints regarding individual tax preparers in the State; and(7) report to the General Assembly, in accordance with § 2-1257 of the State Government Article.(c) On or before January 1, 2026, after allowing for public input by the tax preparer community, the Board shall publish on the Board's website a code of ethics and rules of professional conduct for engaging in the practice of individual tax preparation.Amended by 2024 Md. Laws, Ch. 732,Sec. 1, eff. 10/1/2024.Amended by 2024 Md. Laws, Ch. 731,Sec. 1, eff. 10/1/2024.