MD. Business Occupations and Professions Code Ann. §  2-312 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 2 - Accountants|Subtitle 3 - Licenses|Section 2-312 - Continuing Education

    (a)    (1)    The Board shall adopt regulations that set, in accordance with this section, continuing education requirements as a condition to the renewal of licenses under this subtitle.        (2)    A continuing education requirement does not apply to the first renewal of a license.        (3)    (i)    To qualify for any further renewal of a license under this subtitle, a licensee shall complete, for each 2–year license term, at least 80 hours in programs that the Board approves.            (ii)    If a licensee completes more than 80 hours during a 2–year license term, the Board shall credit the excess hours to the requirements for the following term.        (4)    Except as provided under paragraph (5) of this subsection, a licensee may not be required to take an examination to qualify for license renewal under this section.        (5)    On request of a licensee, the Board may allow the licensee to substitute the passage of an examination for a number of program hours. If the Board grants a request under this paragraph, the Board shall determine the number of program hours that the licensee may satisfy by passage of the examination.    (b)    The Board shall set continuing education requirements under this section:        (1)    to ensure reasonable knowledge about the current practice of accountancy by certified public accountants and, thus, to ensure a high standard of practice in the profession;        (2)    to provide for programs in the various specialized areas of accountancy in which certified public accountants practice;        (3)    to provide a licensee with alternative ways by which to qualify through a variety of programs, which may include:            (i)    professional development programs;            (ii)    technical sessions of professional societies or chapters;            (iii)    college courses;            (iv)    formal, organized, in–firm educational programs of certified public accounting firms;            (v)    seminars provided by governmental units; and            (vi)    other seminars or symposiums related to the practice of accountancy; and        (4)    to ensure that the programs approved for compliance with the continuing education requirements are available at reasonable intervals throughout the State.    (c)    (1)    The Board may appoint a continuing education committee to help the Board in carrying out this section.        (2)    Each member of a continuing education committee shall be a licensed certified public accountant.        (3)    A continuing education committee shall have the duties that the Board assigns.    (d)    The regulations adopted under this section shall provide for a system for reporting and recording the program hours that each licensee earns. However, the Board may not require a licensee to submit scores or grades earned during participation by the licensee in a program.    (e)    (1)    The Board may enter into written agreements with qualified persons wishing to conduct approved programs.        (2)    A person seeking approval by the Board for this purpose shall:            (i)    submit to the Board an application on the form that the Board provides; and            (ii)    pay a continuing education provider fee set by the Board.        (3)    Agreements entered into under this section shall expire on April 30 of each even–numbered year.