09.24.02.01

.01 Citation of Regulations, Applicability, and Purpose.

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.