Md. Code Regs. 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, ยง2-302(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.
Notes
Regulations .01 and new Regulation .01 adopted effective January 8, 2001 (*27:26 Md. R. 2358)
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