reglab/housing_qa huggingface dataset:
MD. Business Occupations and Professions Code Ann. §  2-301 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-301 - License Required

    Except as provided in § 2–321 of this subtitle, an individual shall be licensed by the Board before the individual may practice certified public accountancy in the State.
MD. Business Occupations and Professions Code Ann. §  2-302 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-302 - Qualifications of Applicants

    (a)    To qualify for a license, an applicant shall be an individual who meets the requirements of this section.    (b)    The applicant shall be of good character and reputation.    (c)    The applicant shall be at least 18 years old.    (d)    The applicant shall meet the educational requirements under § 2-303 of this subtitle.    (e)    Except as otherwise provided in this subtitle, the applicant shall pass an examination given by the Board under this subtitle.    (f)    The applicant for an initial license shall complete practical work experience that is approved by the Board and that:        (1)    is obtained over a period of:            (i)    not more than 3 years; and            (ii)    1.    not less than 6 months if the applicant applies before October 1, 2000; or                2.    not less than 1 year if the applicant applies on or after October 1, 2000;        (2)    includes providing any type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills;        (3)    is performed under the direction of:            (i)    a licensed certified public accountant; or            (ii)    an appropriately qualified professional as determined by the Board;        (4)    is obtained through employment in government, industry, academia, or public practice; and        (5)    amounts to:            (i)    1,000 hours if the applicant applies before October 1, 2000; or            (ii)    2,000 hours if the applicant applies on or after October 1, 2000.
MD. Business Occupations and Professions Code Ann. §  2-303 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-303 - Education

    (a)    (1)    In order to take the examination, an applicant shall have satisfactorily completed 120 semester hours or their equivalent, and hold a baccalaureate or higher degree that meets the requirements of this section.        (2)    In order to become licensed, in addition to the other qualifications for a license set forth in this subtitle, an applicant shall have satisfactorily completed 150 semester hours or their equivalent, including the attainment of a baccalaureate or higher degree that meets the requirements of this section.    (b)    The applicant shall have completed for the degree a curriculum that the Board considers to constitute:        (1)    a major in accounting; or        (2)    a substantial equivalent to a major in accounting, of which required credits or courses may be taken at any 2– or 4–year regionally accredited institution of higher education.    (c)    The degree required under this section shall be awarded by a school, college, university, or other institution that:        (1)    is a member of the American Assembly of Collegiate Schools of Business;        (2)    is a member of the Association of Collegiate Business Schools and Programs;        (3)    is accredited by or is a constituent unit of an institution accredited by:            (i)    the Middle States Association of Colleges and Schools; or            (ii)    the equivalent regional accrediting association for other regional areas; or        (4)    is recognized and approved by the Board.    (d)    (1)    The Board may use the services of any institution that it considers appropriate to determine what constitutes a substantial equivalent to a major in accounting under subsection (b)(2) of this section.        (2)    If the Board uses an institution to determine curriculum equivalencies, the Board may accept as final the determination of that institution.
MD. Business Occupations and Professions Code Ann. §  2-304 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-304 - Applications for Licenses

    An applicant for a license shall:        (1)    submit to the Board an application on the form that the Board provides; and        (2)    pay to the Board or the Board’s designee:            (i)    a nonrefundable application fee set by the Board; and            (ii)    an examination fee set by the Board in an amount not to exceed the cost of the required examination.
MD. Business Occupations and Professions Code Ann. §  2-305 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-305 - Examinations

    (a)    An applicant who meets the educational requirements established by the Board is entitled to be examined as provided in this section.    (b)    The Board shall give examinations to applicants at least twice a year, at the times and places that the Board determines.    (c)    The Board shall give each qualified applicant notice of the time and place 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.    (e)    The Board shall adopt regulations that establish the passing score for an examination.    (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.    (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.
MD. Business Occupations and Professions Code Ann. §  2-306 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-306 - Partial Examination Credit

    The Board may adopt regulations that, under the conditions that the Board considers appropriate, allow an applicant who obtains a passing score on any part of an examination to:         (1)    be given credit for that part; and        (2)    be reexamined only in the remaining parts.
MD. Business Occupations and Professions Code Ann. §  2-307 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-307 - Reexamination

    (a)    Subject to the provisions of this section, an applicant who fails an examination given under § 2-305 of this subtitle may retake the examination.    (b)    (1)    Subject to the provisions of this subsection, the Board may not limit the number of times that an applicant may take an examination.        (2)    The Board may adopt regulations to set conditions for retaking examinations, including requirements that an applicant:            (i)    wait a reasonable period between examinations; and            (ii)    prepare for reexamination in a manner specified by the Board.    (c)    (1)    An applicant for reexamination shall:            (i)    submit to the Board an application for reexamination on the form that the Board provides; and            (ii)    pay to the Board or the Board’s designee a reexamination fee set under this subsection.        (2)    The Board shall set fees for reexamination so that:            (i)    the fee for reexamination on the entire examination does not exceed the cost of the required reexamination; and            (ii)    the fee for reexamination on less than the entire examination is less than the fee set for the entire examination.
MD. Business Occupations and Professions Code Ann. §  2-308 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-308 - Waiver of Examination Requirements

    (a)    Subject to the provisions of this section, the Board may waive any examination requirement of this subtitle for:        (1)    a certified public accountant licensed by another state; or        (2)    the holder of a license, certificate, or degree that is issued by another country and is recognized as authority for the holder to practice public accountancy in that country in a manner comparable to practicing certified public accountancy in this State.    (b)    The Board may grant a waiver under this section only if the applicant:        (1)    is of good character and reputation;        (2)    is at least 18 years of age;        (3)    pays to the Board:            (i)    a nonrefundable application fee set by the Board; and            (ii)    a license fee set by the Board; and        (4)    provides adequate evidence that the applicant has met educational, examination, and experience requirements that are:            (i)    substantially equivalent to those required by the laws of this State;            (ii)    substantially equivalent to those required by the laws of the State at the time the applicant was licensed in another state; or            (iii)    after passing the Uniform Certified Public Accountancy Examination, has obtained 4 years of practical work experience, as defined in § 2–302(f) of this subtitle, within the last 10 years immediately preceding submission of the application.    (c)    (1)    For the purposes of this subtitle, “substantial equivalency” means a determination made by the Board or its designee that:            (i)    the education, examination, and experience requirements contained in the laws or administrative rules of another jurisdiction are comparable to, or exceed, the education, examination, and experience requirements contained in the Uniform Accountancy Act; or            (ii)    an individual’s education, examination, and experience are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act.        (2)    In determining substantial equivalency, the Board shall take into account an individual’s qualifications without regard to the sequence in which the education, examination, or experience requirements are met.
MD. Business Occupations and Professions Code Ann. §  2-309 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-309 - Issuance of License

    (a)    If an applicant qualifies for a license under this subtitle, the Board shall mail or electronically transmit to the applicant a notice that states that:        (1)    the applicant has qualified for a license; and        (2)    on receipt of a license fee set by the Board, the Board will issue a license to the applicant.    (b)    On payment of the license fee, the Board shall issue a license to each applicant who meets the requirements of this subtitle.
MD. Business Occupations and Professions Code Ann. §  2-311 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-311 - Term and Renewal of License

    (a)    Unless a license is renewed for a 2–year term as provided in this section, the license expires on the first December 31 that comes:        (1)    after the effective date of the license; and        (2)    in an even–numbered year.    (b)    (1)    At least 1 month before a license expires, the Board shall mail or electronically transmit to the licensee:            (i)    a renewal application form; and            (ii)    a notice that states:                1.    the date on which the current license expires; and                2.    the amount of the license fee.        (2)    If an electronic transmission under paragraph (1) of this subsection is returned to the Board as undeliverable, the Board shall mail to the licensee, at the last known address of the licensee, the materials required under paragraph (1) of this subsection within 10 business days of the date the Board received the notice that the electronic transmission was undeliverable.    (c)    Before a license expires, the licensee periodically may renew it for an additional 2–year term, if the licensee:        (1)    otherwise is entitled to be licensed;        (2)    pays to the Board a license fee set by the Board; and        (3)    submits to the Board:            (i)    a renewal application on the form that the Board provides; and            (ii)    satisfactory evidence of compliance with the continuing education requirements set under this subtitle for license renewal.    (d)    The Board shall renew the license of each licensee who meets the requirements of this section.    (e)    The Secretary may determine that licenses issued under this subtitle shall expire on a staggered basis.
MD. Business Occupations and Professions Code Ann. §  2-314 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-314 - Reinstatement of Expired Licenses

    In accordance with its regulations, the Board may reinstate the license of an individual who has failed to renew the license for any reason if the individual:        (1)    otherwise is entitled to be licensed;        (2)    complies with each continuing education requirement that the Board sets for this purpose; and        (3)    pays to the Board a reinstatement fee set by the Board.
MD. Business Occupations and Professions Code Ann. §  2-316 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-316 - Denials, Reprimands, Suspensions, and Revocations -- Commencement of Proceedings

    On its own initiative or on a written complaint made to the Board by any person, the Board may commence proceedings under § 2-315 of this subtitle.
MD. Business Occupations and Professions Code Ann. §  2-317 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-317 - Denials, Reprimands, Suspensions, and Revocations -- Hearings

    (a)    Except as otherwise provided in § 10-226 of the State Government Article, before the Board takes any final action under § 2-315 of this subtitle, it shall give the individual against whom the action is contemplated an opportunity for a hearing before the Board.    (b)    The Board shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.    (c)    The Board may administer oaths in connection with any proceeding under this section.    (d)    (1)    The Board may issue a subpoena for the attendance of a witness to testify or the production of evidence in connection with any proceeding under this section.        (2)    If a person fails to comply with a subpoena issued under this subsection, on petition of the Board, a circuit court may compel compliance with the subpoena.    (e)    If, after due notice, the individual against whom the action is contemplated fails or refuses to appear, nevertheless the Board may hear and determine the matter.
MD. Business Occupations and Professions Code Ann. §  2-318 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-318 - Limitations on Expiration and Surrender of License

    (a)    (1)    For the limited purpose set forth in paragraph (2) of this subsection, a license shall remain in effect and may not expire by operation of law while the licensee is under investigation by the Board or awaiting a hearing or disposition on charges subject to disciplinary action under this subtitle.        (2)    Any extension of a license term caused under this subsection is effective only for the purpose of retaining the jurisdiction of the Board over the licensee during the course of disciplinary proceedings and does not prevent the license from expiring for any other purpose.    (b)    Unless the Board agrees to accept the surrender, a licensee may not surrender a license while the licensee is under investigation or awaiting a hearing or disposition on charges subject to disciplinary action under this subtitle.
MD. Business Occupations and Professions Code Ann. §  2-319 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-319 - Reinstatement of Revoked or Suspended License

    (a)    Subject to the provisions of this section, the Board may reinstate:        (1)    any license that has been revoked; or        (2)    before fulfillment of the conditions of the suspension, any license that has been suspended.    (b)    A license may be reinstated under this section only if:        (1)    the individual whose license has been revoked or suspended submits a written request to the Board;        (2)    the Board holds a hearing on the request;        (3)    the Board, by an affirmative vote of a majority of its members, votes to reinstate the license; and        (4)    the individual pays to the Board a reinstatement fee set by the Board.
MD. Business Occupations and Professions Code Ann. §  2-401 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 4 - Permits|Section 2-401 - Permit to Practice Accountancy as a Firm

    (a)    A firm shall hold a permit issued by the Board if the firm:        (1)    has an office in this State that performs attest services as defined in § 2–101(c) of this title; or        (2)    has an office in this State that uses the title “CPA” or “CPA firm”.    (b)    A firm that does not have an office in this State may perform attest services as defined in § 2–101(c) of this title for a client in this State without a permit if the firm:        (1)    meets the application and peer review requirements under §§ 2–402, 2–402.1, and 2–403 of this subtitle and § 2–4A–02 of this title; and        (2)    performs services through an individual with a practice privilege under § 2–321 of this title in the state where the individual with a practice privilege retains a principal place of business.    (c)    The Board shall grant or renew a permit to practice as a CPA firm to a partnership, limited liability company, or corporation that demonstrates its qualifications in accordance with this section.    (d)    If a firm does not meet the requirements of this section, the firm may perform professional services other than attest services while using the title “CPA” or “CPA firm” in this State without a permit, if the firm:        (1)    performs those services through an individual with a practice privilege provided under § 2–321 of this title; and        (2)    performs those services in the state where the individual with a practice privilege retains a principal place of business.
MD. Business Occupations and Professions Code Ann. §  2-402 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 4 - Permits|Section 2-402 - Qualifications of Applicants -- Partnerships

    (a)    To qualify for a permit, a partnership shall meet the requirements of this section.    (b)    The partnership shall:        (1)    have at least a simple majority of the partners, officers, shareholders, members, or managers, in terms of financial interest and voting rights, be licensed in a state;        (2)    (i)    have a permanent office in the State from which an individual is licensed to practice certified public accountancy; or            (ii)    have at least a simple majority of the partners, officers, shareholders, members, or managers retain a principal place of business in this State;        (3)    hold a valid license issued under § 2–301 of this title; and        (4)    comply with regulations promulgated by the Board.    (c)    An individual who is not licensed to practice certified public accountancy in this State or another state may have an ownership interest in the partnership if:        (1)    a simple majority of the ownership of the partnership, in terms of financial interests and voting rights, is held by individuals licensed to practice certified public accountancy in this or another state;        (2)    the individual is an active participant in the partnership or its affiliated entities;        (3)    the partnership designates, to the Board, a licensee of this State, or a qualified licensee of another state who is responsible for the  registration of the partnership; and        (4)    the partnership complies with regulations adopted by the Board.    (d)    At least 1 general partner and any other partner who practices or intends to practice certified public accountancy in the State shall be licensed by the Board to practice certified public accountancy in the State or qualify for a practice privilege under § 2–321 of this title.
MD. Business Occupations and Professions Code Ann. §  2-402.1 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 4 - Permits|Section 2-402.1 - Qualifications of Applicants -- Limited Liability Companies

    (a)    To qualify for a permit, a limited liability company shall meet the requirements of this section.    (b)    The limited liability company shall:        (1)    have at least a simple majority of the officers, shareholders, members, or managers, in terms of financial interest and voting rights, be licensed in a state;        (2)    (i)    have a permanent office in the State from which an individual is  licensed to practice certified public accountancy; or            (ii)    have at least a simple majority of the officers, shareholders, members, or managers retain a principal place of business in this State;        (3)    hold a valid license issued under § 2–301 of this title; and        (4)    comply with regulations adopted by the Board.    (c)    An individual who is not licensed to practice certified public accountancy in this State or another state may have an ownership interest in the limited liability company if:        (1)    a simple majority of the ownership of the limited liability company, in terms of financial interests and voting rights, is held by individuals licensed to practice certified public accountancy in this or another state; and        (2)    the individual is an active participant in the limited liability company or affiliated entities.