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09.24.01.00.htm 09.24.01.00. Title 09 MARYLAND DEPARTMENT OF LABOR Subtitle 24 BOARD OF PUBLIC ACCOUNTANCY Chapter 01 General Regulations Authority: Business Occupations and Professions Article, §2-102, 2-207, 2-209, 2-304―2-307, 2-309, 2-311, 2-313, 2-315, 2-410, and 2-416, Annotated Code of Maryland
09.24.01.01.htm 09.24.01.01. 01 The Board.. A. In this chapter, the following terms have the meanings indicated:. 1) "Client" means the person that retains a licensee for the performance of professional services.. 2) Contingent Fee.. a) "Contingent fee" means a fee established for the performance of any service pursuant to an arrangement in which no fee will be charged unless a specified finding or result is attained, or in which the amount of the fee is otherwise dependent upon the finding or result of
09.24.01.02.htm 09.24.01.02. 02 Repealed..
09.24.01.03.htm 09.24.01.03. 03 Repealed..
09.24.01.04.htm 09.24.01.04. 04 Repealed..
09.24.01.05.htm 09.24.01.05. 05 Transfer of Grades.. 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
09.24.01.06.htm 09.24.01.06. 06 Code of Professional Conduct.. 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 o
09.24.01.07.htm 09.24.01.07. 07 General Hearing Rules.. The regulations set forth in COMAR 09.01.02 shall govern hearings before the Board..
09.24.01.08.htm 09.24.01.08. 08 Interpretive Regulation on "Conviction" under Business Occupations and Professions Article, §3-315(a)3) Annotated Code of Maryland.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.
09.24.01.09.htm 09.24.01.09. 09 Fees.. 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 ― $67;. 3) License fee ― $22;. 4) Renewal fee ― $56;. 5) Application for inactive status ― $28;.
09.24.01.10.htm 09.24.01.10. 10 Compilation Reporting Language.. 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.
09.24.01.9999.htm 09.24.01.9999. Administrative History Effective date:. Regulations .01―03 effective May 2, 1972. Regulations .01―03 amended effective May 12, 1976 (3:10 Md. R. 529). Regulations .04―06 adopted effective May 12, 1976 (3:10 Md. R. 529) ―. Chapter revised effective August 25, 1978 (5:17 Md. R. 1329). Regulation .01A amended effective January 26, 1987 (14:2 Md. R. 128) September 19, 1988 (15:19 Md. R. 2246)Regulation .01D amended effective January 26, 1987 (14:2 Md. R. 128).
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