A. A renewal applicant shall complete at least 16 hours of qualifying continuing education for each 2-year registration term.
B. A minimum of 4 hours of the continuing education for each 2-year registration term shall be in Maryland tax-related subjects.
C. The Board may accept continuing education hours approved by the Internal Revenue Service.
D. Continuing education hours earned in excess of the 16 hours for a 2-year registration term shall not be credited towards the continuing education requirement for a subsequent 2-year registration term.