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§ 2-305. License examination

West's Annotated Code of MarylandBusiness Occupations and ProfessionsEffective: October 1, 2017

West's Annotated Code of Maryland
Business Occupations and Professions
Title 2. Accountants (Refs & Annos)
Subtitle 3. Licenses (Refs & Annos)
Effective: October 1, 2017
MD Code, Business Occupations & Professions, § 2-305
§ 2-305. License examination
Currentness
Right to examination
(a) An applicant who meets the educational requirements established by the Board is entitled to be examined as provided in this section.
Time and place of examinations
(b) The Board shall give examinations to applicants at least twice a year, at the times and places that the Board determines.
Notice of examination
(c) The Board shall give each qualified applicant notice of the time and place of examination.
Form of examination
(d)(1) The Board shall give the examination prepared by the American Institute of Certified Public Accountants or an equivalent examination as determined by the Board.
(2) The Board may use the services of the American Institute of Certified Public Accountants to prepare or grade an examination. If the Board uses the services of the Institute, the Board may accept as final the grades that the Institute determines.
(3) The Board may use the services of any person whom the Board considers appropriate to proctor an examination.
Regulations
(e) The Board shall adopt regulations that establish the passing score for an examination.
Examination scores
(f)(1) The Board shall mail or electronically transmit to each applicant notice of the applicant's examination score.
(2) Any applicant who requests an appointment within 60 days after the date on which the notice is mailed or electronically transmitted may review the applicant's answers to the examination.
American Institute of Certified Public Accountants
(g)(1) If the Board uses the services of the American Institute of Certified Public Accountants to grade an examination, the Board may mail or electronically transmit the examination answers to the Institute.
(2) If the Board sends out examination answers for grading in accordance with paragraph (1) of this subsection, the Board is not liable for the loss or destruction of any of the examination answers while the answers are out of the possession of the Board.

Credits

Added by Acts 1989, c. 3, § 1, eff. Oct. 1, 1989. Amended by Acts 1989, c. 236, § 1; Acts 1992, c. 216; Acts 1996, c. 107, § 1, eff. Oct. 1, 1996; Acts 2002, c. 196, § 1, eff. Oct. 1, 2002; Acts 2003, c. 362, § 1, eff. July 1, 2003; Acts 2011, c. 208, § 1, eff. Oct. 1, 2011; Acts 2017, c. 246, § 1, eff. Oct. 1, 2017; Acts 2017, c. 247, § 1, eff. Oct. 1, 2017.
Formerly Art. 75A, § 2-305.
MD Code, Business Occupations & Professions, § 2-305, MD BUS OCCUP & PROF § 2-305
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document