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 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;

(2) The applicant is of good moral character;

(3) The applicant is 18 years old;

(4) The applicant has never been licensed as a certified public accountant in any state; and

(5) The applicant either:

(a) Met the requirements of education and experience as specified in Business Occupations and Professions Article, Title 2, Subtitle 3, Annotated Code of Maryland, at the time of initially applying to take the examination in the other state; or

(b) Meets the current requirements of education and experience as specified in Business Occupations and Professions Article, Title 2, Subtitle 3, Annotated Code of Maryland.

B. An applicant who has met the requirements of §A(2)—(4) of this regulation and, under the paper and pencil format, sat for all sections of the initial examination and all unsuccessfully completed sections of subsequent examinations, and has passed two or more sections in another state or territory, but has not passed all sections of the examination, shall be given conditional credit for the sections passed, in accordance with Regulation .05 of this chapter.

C. An applicant who has met the requirements of §A(2) — (4) of this regulation but, under the computerized testing format, has not passed all sections of the examination, shall be given conditional credit for the sections passed in accordance with Regulation .05 of this chapter.

D. An applicant who passed the examination more than 4 years prior to applying for transfer of grades must complete 80 hours of continuing education in compliance with COMAR 09.24.02 before receiving a license to practice certified public accountancy.