Md. Code, Bus. Occ. & Prof. § 2-305
Md. Code, Bus. Occ. & Prof. § 2-305
Maryland · Maryland Code, Business Occupations and Professions · Status: effective
Cite this
- Citation
- Md. Code, Bus. Occ. & Prof. § 2-305, Maryland, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1749640
- Permanent ID
ys:prov:1749640@1- SHA-256
7fae36f9ddf203a07ab19ab6c6858b413f037c69546a0e60fcac71cca8de1db6
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) An applicant who meets the educational requirements established by the Board is entitled to be examined as provided in this section.
(b) The Board shall give examinations to applicants at least twice a year, at the times and places that the Board determines.
(c) The Board shall give each qualified applicant notice of the time and place of examination.
(d) (1) The Board shall give the examination prepared by the American Institute of Certified Public Accountants or an equivalent examination as determined by the Board.
(2) The Board may use the services of the American Institute of Certified Public Accountants to prepare or grade an examination. If the Board uses the services of the Institute, the Board may accept as final the grades that the Institute determines.
(3) The Board may use the services of any person whom the Board considers appropriate to proctor an examination.
(e) The Board shall adopt regulations that establish the passing score for an examination.
(f) (1) The Board shall mail or electronically transmit to each applicant notice of the applicant’s examination score.
(2) Any applicant who requests an appointment within 60 days after the date on which the notice is mailed or electronically transmitted may review the applicant’s answers to the examination.
(g) (1) If the Board uses the services of the American Institute of Certified Public Accountants to grade an examination, the Board may mail or electronically transmit the examination answers to the Institute.
(2) If the Board sends out examination answers for grading in accordance with paragraph (1) of this subsection, the Board is not liable for the loss or destruction of any of the examination answers while the answers are out of the possession of the Board.