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09.24.05.00.htm 09.24.05.00. Title 09 MARYLAND DEPARTMENT OF LABOR Subtitle 24 BOARD OF PUBLIC ACCOUNTANCY Chapter 05 Examinations Authority: Business Occupations and Professions Article, ยง2-207, 2-303, 2-305, and 2-307, Annotated Code of Maryland
09.24.05.01.htm 09.24.05.01. 01 Purpose.. 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; andB. Includes the subject areas of accounting, auditing, and related knowledge and skills as the Board may require.
09.24.05.02.htm 09.24.05.02. 02 Definitions.. 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:.
09.24.05.03.htm 09.24.05.03. 03 Educational Requirements.. A. To take the Uniform CPA Examination, an applicant shall satisfactorily complete:. 1) Unless otherwise indicated, a minimum of 27 undergraduate semester hours or 40.5 undergraduate quarter hours of accounting education to include each of the following subjects:a) Auditing of at least 3 undergraduate semester hours or 4.5 undergraduate quarter hours;. b) Financial accounting of at least 9 undergraduate semester hours or 13.5 undergraduate quarter hou
09.24.05.04.htm 09.24.05.04. 04 Filing an Application with the Board.. 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.B. A candidate may choose to take the examination sections individually and in any order..
09.24.05.05.htm 09.24.05.05. 05 Conditional Credit.. 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 18 months from the date the first section was passed.C. A candidate who fails to pass all sections of the examination within 18 months from the date the
09.24.05.06.htm 09.24.05.06. 06 Professional Ethics Examination.. 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..
09.24.05.9999.htm 09.24.05.9999. Administrative History Effective date: March 29, 2004 (31:6 Md. R. 508). Regulation .03 amended effective December 31, 2007 (34:26 Md. R. 2262) October 3, 2011 (38:20 Md. R. 1202) April 28, 2014 (41:8 Md. R. 470)Regulation .03A amended effective May 18, 2009 (36:10 Md. R. 716). Regulation .04J adopted effective June 29, 2020 (47:13 Md. R. 641).
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