reglab/statecodes huggingface dataset:
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.05 - Unapproved Option-Engineering Curriculum › Section 09.23.05.02 - Engineering Curriculum

Current through Register Vol. 51, No. 14, July 12, 2024
A. An
				engineering curriculum is a course of study which imparts knowledge of the
				mathematical and natural sciences and trains an individual to apply that
				knowledge to developing ways to use the materials and forces of nature for the
				benefit of mankind. An "engineering curriculum of 4 scholastic years or more"
				is defined to be both an approved and unapproved college or university
				engineering and sciences curriculum consisting of at least:
(1) 15 semester-hours of instruction in
				mathematics that emphasizes mathematical concepts and principles rather than
				computation, which shall include differential calculus, integral calculus, and
				differential equations;
(2) 15
				semester-hours of instruction in basic sciences including general chemistry and
				general physics with calculus;
(3)
				30 semester-hours of instruction in engineering subjects, that includes a
				course, project, or thesis that focuses upon engineering design; and
(4) 15 semester-hours of instruction in
				advanced mathematics, basic science, or engineering.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.05 - Unapproved Option-Engineering Curriculum › Section 09.23.05.03 - Engineering Subject Courses

Current through Register Vol. 51, No. 14, July 12, 2024
Engineering subject courses shall be selected from subject
				  areas such as:
A. Statics and
				dynamics;
B. Strength of
				materials;
C. Materials
				science;
D.
				Thermodynamics;
E. Transfer and
				transport phenomena;
F. Electrical,
				electronic, and computer engineering;
G. Solid state physics, nuclear physics, and
				quantum optics;
H. Physical
				chemistry, inorganic, and organic chemistry;
I. Electrodynamics;
J. Digital signals and systems;
K. Finite element analysis;
L. Transient analysis and feedback control
				theory;
M. Engineering
				design;
N. Fluid mechanics,
				hydraulics, and gas dynamics;
O.
				Civil and structural engineering;
P. Sanitary and environmental
				engineering;
Q. Computer science,
				other than computer programming skills;
R. Biochemistry, biophysics, and
				biomechanics;
S. Geochemistry and
				geophysics;
T. Engineering
				economics; or
U. Other subject
				areas acceptable to the Board.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.05 - Unapproved Option-Engineering Curriculum › Section 09.23.05.04 - Evidence of Completion

Current through Register Vol. 51, No. 14, July 12, 2024
An applicant who has graduated from a college or university
				  curriculum which does not meet the standards set forth in Regulation .02 of
				  this chapter may present to the Board evidence of satisfactory completion of
				  instruction in other programs of study required by the Board to meet the
				  requirements of Regulation .02 of this chapter.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.05 - Unapproved Option-Engineering Curriculum › Section 09.23.05.05 - Burden of Persuasion

Current through Register Vol. 51, No. 14, July 12, 2024
The applicant shall:
A. Have the burden of persuasion that the
				applicant's curriculum is substantially equal to the engineering curriculum
				defined in Regulation .02 of this chapter.
B. Submit a university circular, official
				college catalog which includes, as a minimum, brief course descriptions of the
				courses identified in the student academic transcript or an independent
				evaluation satisfactory to the Board. When the evidence submitted by the
				applicant does not appear to the Board to qualify the curriculum as an
				engineering curriculum, the Board may require the applicant to submit further
				evidence.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.05 - Unapproved Option-Engineering Curriculum › Section 09.23.05.06 - Approved and Unapproved Curricula

Current through Register Vol. 51, No. 14, July 12, 2024
The Board considers an applicant's curriculum to be an
				  approved curriculum if the applicant is:
A. A graduate of a bachelor's degree program
				in a branch of engineering for which the college or university has met the
				basic-level criteria of the Engineering Accreditation Commission (EAC) of the
				Accreditation Board for Engineering and Technology (ABET), and which is listed
				in the ABET Accreditation Yearbook, as it may be amended or modified from time
				to time;
B. A graduate of a
				master's or doctoral degree program in a branch of engineering for which the
				college or university has met the advanced-level criteria of the EAC/ABET, and
				which is listed in the ABET Accreditation Yearbook, as it may be amended or
				modified from time to time;
C. A
				graduate of a master's or doctoral degree program in a branch of engineering
				for which the college or university has met the basic-level criteria described
				in §A of this regulation; or
D. A graduate of a degree program approved by
				the Board.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.01 - Purpose

Current through Register Vol. 51, No. 14, July 12, 2024
The public interest requires that professional engineers
				  provide competent services in all areas of practice. The State legislature has
				  determined that it is in the best interest of the public to require
				  professional engineers to comply with the continuing professional competency
				  requirements as a prerequisite to the renewal of a license.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.02 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter,
				the following terms have the meaning indicated.
B. Terms Defined.
(1) "Activity" means attending and completing
				any qualifying courses, seminars, workshops, technical presentations, and other
				qualifying programs with a clear purpose and objective that will maintain,
				improve, or expand the skills and knowledge relevant to the licensee's field of
				practice. Regular duties in the course of employment are not considered
				qualified activities.
(2)
				"Authorized provider" means an organization or individual reviewed and approved
				by the Board.
(3) "Board" means the
				State Board for Professional Engineers.
(4) "Dual Licensee" means a person who is
				licensed as both a professional engineer and a professional land or property
				line surveyor.
(5) "NCEES" means
				the National Council of Examiners for Engineering and Surveying.
(6) "Professional Development Hour (PDH)"
				means a contact hour (nominal) of instruction or presentation and is the common
				denominator for other units of credit.
(7) "Qualifying program" means any course,
				seminar, workshop, technical presentation, or other qualifying offering that
				meets the criteria set forth in Regulation .04 of this chapter.
(8) "Reporting period" means a 2-year
				licensing period immediately preceding a current individual licensing
				term.
(9) "Self-directed activity"
				means an activity that does not involve a face-to-face direct learning
				experience. The self-directed activity may include, but is not limited to,
				correspondence courses, online courses, and televised, videotaped, or
				audiotaped presentations and shall provide for, in addition to the requirements
				in Regulation .04 of this chapter, clear outcome measures in the form of a
				narrative, test, report, study, research paper, or any other appropriate form
				or method.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.03 - Requirements

Current through Register Vol. 51, No. 14, July 12, 2024
A. A licensee shall
				complete
a minimum of 16 PDH units earned from the
				  participation in and completion of qualifying programs described in Regulation
				  .04 of this chapter as a condition of license renewal in each individual
				  biennial licensing term.
B.
				A minimum of 1 PDH unit in each individual biennial licensing term shall be
				earned from the participation in and the completion of qualifying programs with
				content areas related to the following:
(1)
				The awareness of ethical concerns and conflicts related to the practice of
				engineering;
(2) An enhanced
				familiarity with the code of conduct for professional engineers;
(3) An understanding of standards of practice
				or care related to the practice of engineering; or
(4) Laws and regulations applicable to the
				practice of engineering in Maryland.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.04 - Qualifying Programs

Current through Register Vol. 51, No. 14, July 12, 2024
A. Programs
				shall meet at least the following criteria in order to be considered qualifying
				programs:
(1) Maintain and enhance
				professional competency of professional engineers; and
(2) Foster improvement, advancement, and
				extension of professional skills and knowledge related to the practice of
				engineering.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.05 - Sources of Credit

Current through Register Vol. 51, No. 14, July 12, 2024
A. A licensee may
				earn PDH units by any of the following methods:
(1) Attending and successfully completing
				qualifying programs in which the teaching methodology consists primarily of
				systematic presentation of subjects related to the practice of engineering, and
				which programs are:
(a) Offered by
				pre-approved or other authorized providers;
(b) Have a stated purpose and defined content
				areas; and
(c) Have a clearly
				stated duration.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.06 - Values of Units

Current through Register Vol. 51, No. 14, July 12, 2024
A. PDH units are
				earned or converted from other units of credit as follows:
(1) 1 college or unit semester hour-45 PDH
				units;
(2) 1 college or unit
				quarter hour-30 PDH units;
(3) 1
				continuing education unit-10 PDH units;
(4) Each published paper or article on an
				engineering subject as identified in Regulation . 04 of this chapter - 5 PDH
				units;
(5) Each published book on
				an engineering subject - 24 PDH units;
(6) Teaching of engineering and related
				subjects on a part-time basis, provided that:
(a) The presenter may claim credit for the
				first time presentation of the qualifying program; and
(b) The presenter may claim up to 2 times the
				number of PDH units awarded by the Board for the same program;
(7) Participation in engineering,
				professional or technical societies, regardless of the number of organizations
				a licensee may be serving on simultaneously, as an officer, provided that the
				credit is not considered earned until the end of each year of service completed
				- 1 PDH unit;
(8) Work related to
				the development and submission of examination questions subject to the
				following limitations:
(a) Questions accepted
				for use on NCEES examinations - 2 PDH units per accepted question, up to 4 PDH
				units per year; and
(b) Attendance
				and participation in NCEES exam development committee meetings-up to 6 PDH
				units per year; and
(9)
				Obtaining a patent - 8 PDH units.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.07 - Authorizations of Providers/Other Presenters

Current through Register Vol. 51, No. 14, July 12, 2024
A. The Board will review and, if appropriate,
				approve the providers of the qualifying programs.
B. Providers' Eligibility/Other Presenters.
(1) The following providers are considered to
				be preauthorized providers without any further action by the Board:
(a) National (ABET/EAC), regional, or State
				accredited academic institutions;
(b) National, State, or regional engineering
				professional or technical societies or organizations;
(c) NCEES;
(d) American Council of Engineering
				Companies;
(e) International
				Association for Continuing Education and Training;
(f) Entities that are currently certified as
				approved providers by preauthorized providers; and
(g) Other entities that may from time to time
				become approved by the Board.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.08 - Record Keeping

Current through Register Vol. 51, No. 14, July 12, 2024
A.
				Responsibility to Maintain Records.
(1) The
				responsibility of maintaining records to be used to support the continuing
				professional competency credit claim is the responsibility of each
				licensee.
(2) A licensee shall
				maintain the records for a period of at least 4 years from the date of
				completion of the qualifying program.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.09 - Reporting Requirements for License Renewal

Current through Register Vol. 51, No. 14, July 12, 2024
A. A licensee shall attest on the license
				renewal form to the fact that the licensee has completed all applicable CPC
				requirements set forth in this chapter before the licensee's license expiration
				date.
B. The Board at its
				discretion may audit licensees to ascertain compliance with CPC
				requirements.
C. Licensees who are
				audited shall provide any additional documentation required by the Board to
				complete the audit.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.10 - Exceptions from Compliance with CPC Requirements

Current through Register Vol. 51, No. 14, July 12, 2024
A. Notwithstanding other requirements set
				forth in this chapter, a licensee who is granted an initial license may renew a
				license for the next full term without complying with the CPC requirements if:
(1) The licensee has been granted an initial
				license and is renewing a license for the next full term; and
(2) The licensee qualifies under the criteria
				set forth in Title 2.5, Business Regulation Article, Annotated Code of
				Maryland.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.11 - Failure to Meet the CPC Requirements

Current through Register Vol. 51, No. 14, July 12, 2024
In the event a licensee fails to comply with the CPC
				  requirements set forth in this chapter, the Board, subject to the hearing
				  provisions of Business Occupations and Professions Article, §
									14-319,
				  Annotated Code of Maryland, may take any and all available disciplinary actions
				  under Business Occupations and Professions Article, §
									14-317,
				  Annotated Code of Maryland.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.12 - Reinstatement of License

Current through Register Vol. 51, No. 14, July 12, 2024
A licensee who wishes to reinstate a license shall fulfill at
				  least 16 PDH units by attending and successfully completing one or more
				  qualifying programs described in Regulations .03 and .04 of this chapter for
				  the immediately preceding CPC reporting period and pay all applicable
				  fees.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.13 - Retired Status

Current through Register Vol. 51, No. 14, July 12, 2024
An individual who elected to receive retired status license
				  shall be exempt from the compliance with the CPC requirements. In the event
				  such individual elects to have the license reactivated, the individual shall
				  fulfill at least 16 PDH units by attending and successfully completing one or
				  more qualifying programs described in Regulations .03 and .04 of this
				  chapter.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.14 - Dual Licensees

Current through Register Vol. 51, No. 14, July 12, 2024
A licensee who maintains current licenses in the State of
				  Maryland both as a professional engineer and as a professional land or property
				  line surveyor shall fulfill at least 8 PDH units that satisfy the CPC
				  requirements set forth in COMAR 09.13.08 applicable to licensed professional
				  land or property line surveyors, and at least 8 PDH units that satisfy the CPC
				  requirements of this chapter.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 23 - BOARD FOR PROFESSIONAL ENGINEERS › Chapter 09.23.06 - Continuing Professional Competency Requirements › Section 09.23.06.15 - CPC Units Earned in Other States

Current through Register Vol. 51, No. 14, July 12, 2024
The Board will accept CPC units earned for qualifying
				  activities completed in other jurisdictions, provided that:
A. The activity is consistent and complies
				with the requisite criteria set forth in this chapter;
B. An out-of-State licensee provides evidence
				of attending and completing a qualifying activity in another state, together
				with the applicable number of CPC units earned; and
C. An out-of-State licensee otherwise
				fulfills all other applicable license renewal requirements in the State of
				Maryland.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.01 - General Regulations › Section 09.24.01.05 - Transfer of Grades

Current through Register Vol. 51, No. 14, July 12, 2024
A. An applicant
				who has passed all sections of the Uniform CPA Examination in another state is
				entitled to receive a license to practice certified public accountancy from the
				Board without retaking the examination in Maryland if the applicant meets all
				of the following qualifications:
(1) The
				applicant either:
(a) Under the paper and
				pencil testing format, sat for all sections of the initial examination and all
				unsuccessfully completed sections of subsequent examination; or
(b) Under the computerized testing format,
				passed all sections of the examination within 18 months from the date the first
				section was passed;
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.01 - General Regulations › Section 09.24.01.06 - Code of Professional Conduct

Current through Register Vol. 51, No. 14, July 12, 2024
A. Independence.
(1) A licensee who is performing an
				engagement in which the licensee is to issue a written certificate or opinion,
				other than one in which a lack of independence is disclosed, shall be
				independent with respect to the client in fact and appearance.
(2) Independence is considered to be impaired
				if, for example, during the period of a licensee's professional engagement, or
				at the time of issuing the written certificate or opinion, the licensee:
(a) Had or was committed to acquire any
				direct or material indirect financial interest in the client;
(b) Was a trustee of any trust, or personal
				representative of any estate, if this trust or estate had or was committed to
				acquire any direct or material indirect financial interest in the
				client;
(c) Had any joint, closely
				held business investment with the client or any officer, director, or principal
				stockholder of the client which was material in relation to the net worth of
				either the licensee or the client; or
(d) Had any loan to or from the client or any
				officer, director, or principal stockholder of the client other than loans of
				the following kinds made by a financial institution under normal lending
				procedures, terms, and requirements:
(i)
				Loans obtained by the licensee which are not material in relation to the net
				worth of the licensee,
(ii) Home
				mortgages, and
(iii) Other secured
				loans, except those secured solely by a guarantee of the licensee.
(3) Independence is
				also considered to be impaired if, during the period covered by the financial
				statements, during the period of the professional engagement, or at the time of
				issuing the written certificate or opinion, the licensee:
(a) Was connected with the client as a
				promoter, underwriter, or voting trustee, a director, or officer or in any
				capacity equivalent to that of a member of management or of an
				employee;
(b) Was a trustee for any
				pension or profit-sharing trust of the client; or
(c) Received other compensation from a third
				party, or had a commitment to receive other compensation from the client or a
				third party, with respect to services or products procured or to be procured by
				the client.
(4) The
				examples in §A(2) of this regulation are not intended to be
				all-inclusive.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.01 - General Regulations › Section 09.24.01.07 - General Hearing Rules

Current through Register Vol. 51, No. 14, July 12, 2024
The regulations set forth in COMAR 09.01.02 shall govern
				  hearings before the Board.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.01 - General Regulations › Section 09.24.01.08 - Interpretive Regulation on "Conviction" under Business Occupations and Professions Article, Section3-315(a)(3), Annotated Code of Maryland

Current through Register Vol. 51, No. 14, July 12, 2024
In proceedings for suspension or revocation of any license or
				  permit the Board will regard "conviction" under Business Occupations and
				  Professions Article, §3-315(a)(3), Annotated Code of Maryland, to have
				  occurred upon the entering of a guilty verdict or acceptance of a plea of nolo
				  contendere in a court of competent jurisdiction.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.01 - General Regulations › Section 09.24.01.09 - Fees

Current through Register Vol. 51, No. 14, July 12, 2024
A. An applicant for a licensing examination shall pay to the Board the examination fee in an amount or amounts set by one or more entities selected by the Board to develop, administer, or score the examination.
B. Other fees to be charged by the Board are as follows:
(1) Original examination application fee - $67;
(2) Application for reciprocity - $75;
(3) License fee - $24;
(4) Renewal fee - $63;
(5) Application for inactive status - $31;
(6) Renewal for inactive status - $31;
(7) Reinstatement for inactive status - $63;
(8) Reactivation from inactive status - $63;
(9) Reinstatement of expired license - $126;
(10) Firm application fee - $75;
(11) Firm permit fee - $75;
(12) Firm renewal fee - $151;
(13) Firm reinstatement fee - $303;
(14) Transfer of grades application - $75;
(15) Duplicate license certificate - $56;
(16) Verification fee (letter of good standing) - $25.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.01 - General Regulations › Section 09.24.01.10 - Compilation Reporting Language

Current through Register Vol. 51, No. 14, July 12, 2024
A compilation does not constitute the practice of certified
				  public accountancy if the compilation report:
A. Includes the statement "The preparer of
				this report has not undergone and is not required to undergo peer
				review".
B. Does not reference the
				Statements on Standards for Accounting and Review Services issued by the
				AICPA.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.02 - Continuing Education › Section 09.24.02.01 - Citation of Regulations, Applicability, and Purpose

Current through Register Vol. 51, No. 14, July 12, 2024
A. These regulations may be cited and
				referred to as the "Accountancy Continuing Education Regulations". The
				continuing education requirement applies to all persons licensed under Business
				Occupations and Professions Article, Annotated Code of Maryland, to practice
				certified public accountancy in this State.
B. The requirement does not apply to those
				licensees who have been placed on inactive status.
C. The public interest requires that
				certified public accountants provide competent service in all areas of their
				practice. The State legislature has determined that it is in the public
				interest to require certified public accountants employed in or engaged in
				public accounting to comply with the continuing education requirements as a
				prerequisite to the renewal of a license.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.02 - Continuing Education › Section 09.24.02.02 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter,
				the following terms have the meanings indicated.
B. Terms Defined.
(1)
				"Application date" means:
(a) The date and
				time an online license application is electronically submitted to the Board;
(b) The date a mailed, paper
				license application is postmarked by the U.S. Postal Service; or
(c) The date a paper license application
				otherwise delivered is stamped by the Board.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.02 - Continuing Education › Section 09.24.02.03 - Basic Requirement

Current through Register Vol. 51, No. 14, July 12, 2024
A.An
				applicant for license renewal shall complete, prior to submitting an
				application, a minimum of 80 credit hours of qualifying continuing education in
				each 2-year license term.
B. The
				requirement in §A of this regulation does not apply to the first renewal
				of a license.
C. Professional Ethics.
(1) A minimum of 4 credit hours of the
				continuing education for each 2-year license term shall be in professional
				ethics.
(2) Credit hours in
				professional ethics in excess of 4 hours in a 2-year license term may not be
				carried forward to satisfy this requirement.
(3) Credit hours in professional ethics in
				excess of 4 hours in a 2-year license term may be carried forward to meet the
				requirement of §A of this regulation.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.02 - Continuing Education › Section 09.24.02.04 - Qualifying Continuing Education Programs and Methods

Current through Register Vol. 51, No. 14, July 12, 2024
A. The overriding consideration in
				determining whether a specific program or method qualifies is that it shall be
				a program or method of learning which contributes directly to the professional
				competence of an individual after this individual has been licensed to practice
				certified public accountancy.
B.
				Group Continuing Education Programs.
(1) A
				group continuing education program will qualify only if it meets §A of
				this regulation
(2) Types
				of group continuing education programs would include:
(a) Professional development programs of
				recognized national and state accounting organizations and their chapters;
(b) Technical sessions at meetings
				of recognized national and state accounting organizations and their chapters;
(c) Non-credit courses at
				universities and colleges;
(d)
				In-firm education programs; and
(e) Programs offered by other recognized
				professional or industrial organizations.
(3) An individual who reports participation
				in a qualifying group continuing education program to satisfy the continuing
				education requirements of this chapter shall provide, upon the Board's request,
				the following documentation:
(a) A
				certificate of completion; or
(b)
				A certificate of attendance.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.02 - Continuing Education › Section 09.24.02.05 - Controls and Reporting

Current through Register Vol. 51, No. 14, July 12, 2024
A.
				Applicants for license renewal or reinstatement shall provide a certification
				of compliance with the license requirements, under Business Occupations and
				Professions Article, §§
									2-311
				and
				2-312,
				Annotated Code of Maryland, under penalty of perjury, in an appropriate form
				specified by the Board.
B. An applicant for license renewal or
				reinstatement who reports continuing education credit hours to the Board shall
				retain the applicable documentation of the credit hours, as specified in this
				chapter, for a period of 4 years from the application date.
C.
				The Board, at its discretion, may verify the information and documentation
				supporting the certification of continuing education credit hours reported Upon
				request, the individual who reported the continuing education credit hours
				shall submit to the Board, or its designee, copies of the original
				documentation .
D. An
				applicant for license renewal or reinstatement may request a modification of
				continuing professional education credit hours previously reported to the Board
				provided that the applicant:
(1) Makes the
				request in writing within 30 days of the application date; and
(2) Provides to the Board the documentation
				identified in §A of this regulation for the continuing professional
				education credit hours claimed.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.02 - Continuing Education › Section 09.24.02.06 - Exceptions

Current through Register Vol. 51, No. 14, July 12, 2024
The Board may issue a license to any applicant who has not
				  fully complied with the continuing education requirements in cases when failure
				  by the applicant to fulfill this requirement has been caused by reason of any
				  of the following:
A. Health as
				certified by a medical doctor;
B.
				Military service on extended active duty with the armed forces of the United
				States;
C. Other good and valid
				causes, as determined and approved by the Board.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.03 - Practical Work Experiences › Section 09.24.03.01 - Experience Required for Initial License

Current through Register Vol. 51, No. 14, July 12, 2024
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, §
									2-302(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.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.04 - Firm Permits and Ownership › Section 09.24.04.01 - Permits

Current through Register Vol. 51, No. 14, July 12, 2024
Except sole proprietorships, any firm in which certified
				  public accountancy is practiced shall have a permit issued by the Board under
				  the requirements in Business Occupations and Professions Article, Title 2,
				  Subtitle 4, Annotated Code of Maryland.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.04 - Firm Permits and Ownership › Section 09.24.04.02 - Ownership Interest

Current through Register Vol. 51, No. 14, July 12, 2024
A majority of the ownership interest, in terms of financial
				  interests and voting rights, of a firm in which certified public accountancy is
				  practiced shall be owned by individuals licensed to practice certified public
				  accountancy in this State or another state.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.04 - Firm Permits and Ownership › Section 09.24.04.03 - Registration of the Firm

Current through Register Vol. 51, No. 14, July 12, 2024
Any firm in which certified public accountancy is practiced
				  shall designate and identify to the Board an individual licensed to practice
				  certified public accountancy in this State who shall be responsible for the
				  proper registration of the firm and communication with the
				  Board.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.04 - Firm Permits and Ownership › Section 09.24.04.04 - Nonlicensee Owners

Current through Register Vol. 51, No. 14, July 12, 2024
A. An individual
				not licensed to practice certified public accountancy may have an ownership
				interest in a firm in which certified public accountancy is practiced, if the
				individual is an active participant in the business of the firm or its
				affiliated entities.
B. To
				determine whether a nonlicensee owner is an active participant in the business
				of the firm or its affiliated entities, the Board shall consider the:
(1) Number of hours the nonlicensee owner
				devotes to firm business or the business of its affiliated entities;
				and
(2) Type of activities the
				nonlicensee owner performs for the firm or its affiliated entities.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.05 - Examinations › Section 09.24.05.01 - Purpose

Current through Register Vol. 51, No. 14, July 12, 2024
This chapter establishes criteria for the Uniform CPA
				  Examination, which:
A. Tests the
				knowledge and skills required by the Board for performance as an entry-level
				certified public accountant; and
B.
				Includes the subject areas of accounting, auditing, and related knowledge and
				skills as the Board may require.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.05 - Examinations › Section 09.24.05.02 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter,
				the following terms have the meaning indicated.
B. Terms Defined.
(1) "Administration window" means one of four
				quarterly periods during the year in which a candidate may sit for any section
				of the Uniform CPA Examination.
(2)
				"Applicant" means an individual who applies to take the Uniform CPA
				Examination.
(3) "Candidate" means
				an individual who is approved by the Board to take the Uniform CPA
				Examination.
(4) "Cheating" means:
(a) Falsifying or misrepresenting educational
				credentials or other information required by the Board for qualification for
				the Uniform CPA Examination;
(b)
				Communicating inside or outside of an examination facility for the purpose of
				exchanging information about examination subject matter during the
				administration of any examination section;
(c) Copying another candidate's answers
				during the administration of the examination;
(d) Substituting another person to sit in a
				test facility while the examination is in progress;
(e) Referring to any material or electronic
				media other than material provided by the examination facility for the purpose
				of completing the examination; or
(f) Attempting to gain an unfair advantage
				over other candidates by any other means.
(5) "Examination section" means one of four
				parts of the Uniform CPA Examination.
(6) "Notice to schedule" means notification
				sent to a candidate that authorizes the candidate to schedule an
				examination.
(7) "Notify in
				writing" means notice by regular mail, email, or other electronic
				means.
(8) "Passing score" means a
				score of 75 or greater on each section of the Uniform CPA
				Examination.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.05 - Examinations › Section 09.24.05.03 - Educational Requirements

Current through Register Vol. 51, No. 14, July 12, 2024
A. To take the
				Uniform CPA Examination, an applicant shall satisfactorily complete:
(1) Unless otherwise indicated, a minimum of
				27 undergraduate semester hours of accounting education to include each of the
				following subjects:
(a) Auditing of at least 3
				undergraduate semester hours;
(b)
				Financial accounting of at least 9 undergraduate semester hours;
(c) Accounting information systems of at
				least 3 undergraduate semester hours; and
(d) U.S. federal income tax of at least 3
				undergraduate semester hours; and
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.05 - Examinations › Section 09.24.05.04 - Filing an Application with the Board

Current through Register Vol. 51, No. 14, July 12, 2024
A. Each original applicant shall:
(1) File an application with the Board on
				forms that the Board approves; and
(2) Submit the appropriate fee and the
				official transcripts demonstrating completion of the educational requirements
				set forth in Regulation .03 of this chapter to the address designated by the
				Board on the appropriate application forms.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.05 - Examinations › Section 09.24.05.05 - Conditional Credit

Current through Register Vol. 51, No. 14, July 12, 2024
A. A candidate who
				received a score of 75 or higher in any examination section shall earn
				conditional credit for passing the section.
B. A candidate who receives conditional
				credit is excused from retaking the examination section passed, if the
				candidate passes the remaining sections of the examination within 30 months
				from the date the first section was passed.
C. A candidate who fails to pass all sections
				of the examination within 30 months from the date the first section is passed
				loses conditional credit for the first section and shall pass the section again
				before 30 months elapse from the date the next examination section is
				passed.
D. The conditional credit
				period may be extended by the Board upon a candidate's showing of reasons,
				acceptable to the Board, why the candidate is unable to take an
				examination.
E. As soon as
				practicable after the grading of the examination papers, each candidate shall
				be notified in writing of the candidate's grades on each subject
				taken.
F. Within a period of 60
				days after release of grades, a candidate may request permission to review the
				candidate's examination by writing to the Board.
G. Conditional Credit Transition.
(1) Candidates who have earned conditional
				credit for examination sections passed under the paper and pencil format shall
				retain conditional credit as follows:
(a) The
				Accounting and Reporting examination section under the paper and pencil format
				shall be considered equivalent to the Regulation examination section under the
				computerized testing format;
(b)
				The Auditing examination section under the paper and pencil format shall be
				considered equivalent to the Auditing and Attestation examination section under
				the computerized testing format;
(c) The Business Law and Professional
				Responsibilities examination section under the paper and pencil format shall be
				considered equivalent to the Business Environment and Concepts examination
				section under the computerized testing format; and
(d) The Financial Accounting and Reporting
				examination section under the paper and pencil format shall be considered
				equivalent to the Financial Accounting and Reporting examination section under
				the computerized testing format.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.05 - Examinations › Section 09.24.05.06 - Professional Ethics Examination

Current through Register Vol. 51, No. 14, July 12, 2024
A.
				Before applying for a license, an individual who has successfully passed all of
				the examination sections of the Uniform CPA Examination shall pass the
				examination in professional ethics approved by the Board.
B. The individual shall pay the cost of the
				examination in professional ethics.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.06 - Peer Review › Section 09.24.06.01 - Scope

Current through Register Vol. 51, No. 14, July 12, 2024
A. A firm that
				provides any of the services described in Business Occupations and Professions
				Article, § 2-4 A-04, Annotated Code of Maryland, shall be required to
				undergo, at least once every 3 years, a peer review as a condition of permit
				renewal.
B. A licensee who provides
				any of the services described in Business Occupations and Professions Article,
				§ 2-4 A-04, Annotated Code of Maryland, in a firm holding a permit issued
				by the Board is not required to undergo a separate peer review as a condition
				for license renewal.
C. A licensee
				who provides any of the services described in Business Occupations and
				Professions Article, § 2-4 A-04, Annotated Code of Maryland, other than in
				a firm holding a permit issued by the Board, shall be required to undergo, at
				least once every 3 years, a peer review as a condition of license
				renewal.
D. For purposes of this
				requirement, firms or licensees that only provide compilation services to
				clients for management use only, the products of which are not disclosed to
				third parties, are not required to have a peer review as described in Business
				Occupations and Professions Article, § 2-4 A-02, Annotated Code of
				Maryland.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.06 - Peer Review › Section 09.24.06.02 - Requirements for Peer Reviews

Current through Register Vol. 51, No. 14, July 12, 2024
A. In
				order to qualify for purposes of license or permit renewal, a peer review shall
				be conducted in an approved peer review program in accordance with:
(1) The Standards for Performing and
				Reporting on Peer Reviews of the American Institute of Certified Public
				Accountants; or
(2) An equivalent
				set of standards approved by the Board.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.06 - Peer Review › Section 09.24.06.03 - Requirements for Peer Reviewers

Current through Register Vol. 51, No. 14, July 12, 2024
A.
				Approval by the Board.
(1) Before conducting
				a peer review, an individual shall be approved by the Board.
(2) An individual seeking Board approval as a
				peer reviewer shall file an application on a form provided by the
				Board.
(3) An individual who is
				authorized as a peer reviewer by a program approved by the Board shall be
				provisionally approved by the Board pending verification of the individual's
				qualifications.
(4) The Board shall
				approve an individual it considers qualified to conduct peer reviews.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY › Chapter 09.24.06 - Peer Review › Section 09.24.06.04 - Peer Review Reporting

Current through Register Vol. 51, No. 14, July 12, 2024
A. An
				approved peer review program shall notify the Board upon completion of a peer
				review within that program that is intended to satisfy the peer review
				requirements of the Maryland Public Accountancy Law.
B. A peer reviewer shall ensure that a copy
				of the report of findings is provided to the Board only under the circumstances
				set forth in Business Occupations and Professions Article, § 2-4 A-05(e),
				Annotated Code of Maryland.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 25 - SECONDHAND PRECIOUS METALS AND GEM DEALERS AND PAWNBROKERS › Chapter 09.25.01 - Licenses › Section 09.25.01.01 - License Required

Current through Register Vol. 51, No. 14, July 12, 2024
A. Individuals
				engaged in the business of buying, acquiring, or trading commercially with
				members of the public in secondhand precious metals are required to be licensed
				as dealers unless specially exempt under Business Regulation Article, §
									12-102, Annotated
				Code of Maryland.
B. Each of the
				following individuals, when engaged in the secondhand precious metals business,
				shall be licensed as dealers:
(1) In a sole
				proprietorship, the owner shall be licensed as a dealer;
(2) In a partnership, each partner shall be
				licensed as a dealer;
(3) In a
				corporation whose stock is not publicly traded on one of the stock exchanges,
				the individual who owns the controlling interest in the corporation shall be
				licensed as a dealer;
(4) In a
				corporation whose stock is publicly traded, the individual who is the manager
				of the shop which deals in secondhand precious metals shall be licensed as a
				dealer.
Code of Maryland Regulations › Title 09 - MARYLAND DEPARTMENT OF LABOR › Subtitle 25 - SECONDHAND PRECIOUS METALS AND GEM DEALERS AND PAWNBROKERS › Chapter 09.25.01 - Licenses › Section 09.25.01.02 - License Address

Current through Register Vol. 51, No. 14, July 12, 2024
A. A dealer's
				license may only be issued for a specific fixed address.
B. A license may not be transferred to
				another address.
C. If a dealer
				moves the place of business to a new address, the dealer shall obtain a new
				license before engaging in the secondhand precious metals business at the new
				address.
D. If a dealer has more
				than one place of business, a separate license shall be obtained for each
				address.