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Division of Occupational and Professional Licensing

State Board of Public Accountancy - Links to Maryland Law and Regulations

 

The Maryland General Assembly provides Maryland Law online.  Click on the section number to view the related text for the Maryland Law pertaining the State Board of Public Accountancy. 

 
Regulations Online
09.24
Title 2, Business Occupations and Professions,
Annotated Code of Maryland 
Legislation of Interest to You
Section number

Section name

Section number

Section name

2-101 Definition of Terms Used in the Public Accountancy Law 2-401

Permit required for corporate, partnership practice

2-102 Applicability of the Law 2-402 Qualifications of partnership applicants
2-201 Establishment of the Board 2-402.1 Qualifications of limited liability company applicants
2-202 Appointment to the Board 2-403 Qualifications of corporate applicants
2-203 Board Officers 2-404

Permit applications

2-204 Board Meetings 2-405 Permit issuance
2-205 Injunctions 2-406 Scope of permit
2-206 License or permit holder certifications 2-407 Length and renewal of permit
2-207 Miscellaneous Powers 2-408 Advisement of change in name or organization
2-208 Licensee and Permit List 2-409

Use of partnership name by surviving partner

2-209 Deposit of Money 2-410 Disciplinary action against permit; grounds for Board action
2-210 Court Review of Final Action 2-411 Initiation of proceedings against permit holder
2-211 Authority of Department Secretary 2-412 Hearings - Permit holders
2-301 License mandatory 2-413 Extension of permit period during period of disciplinary investigation
2-302 Qualifications for licensure 2-414

Permit reinstatement

2-303 Educational requirements 2-415 Maintenance of qualification during permit period
2-304 License applications 2-416 Limited permit
2-305 Qualifying examinations 2-4A-01 Peer Review Definitions
2-306 Credit for partial passage of examination 2-4A-02 Frequency; Review Standards; Program Approval
2-307 Re-examination 2-4A-03

Reporting Requirements

2-308 Waiver of examination 2-4A-04 Services subject to Peer Review
2-309 License Issuance 2-4A-05 Qualifications and Responsibilities of a Peer Reviewer; 
2-310 Scope of License 2-4A-06 Peer Review Corrective and Disciplinary Action
2-311 Length of license period; inactive status; renewal 2-501 Office Registration
2-312 Continuing Education 2-502 Ownership of documents
2-313 Inactive Status 2-601 Practicing accounting without a license
2-314 License Reinstatement 2-602 Practicing accounting through a business without a permit
2-315 Disciplinary action against licensee; grounds for Board action 2-603 Misrepresentation as licensed practitioner
2-316 Initiation of disciplinary action 2-604 Misrepresentation as business authorized to provide services
2-317 Hearings - Licensees 2-605 Penalties
2-318 Extension of license period during period of disciplinary investigation 2-701 Title citation
2-319 License Reinstatement 2-702 Expiration of the title
2-320 Limited License    
2-321 Notification - Out-of-State Licensees’ Intent to Practice in Maryland    
 

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Please direct any questions about the Board for Public Accountancy to cpa@dllr.state.md.us.
Please direct any questions about Occupational and Professional Licensing to op@dllr.state.md.us.
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webmaster@dllr.state.md.us.

Updated August 3, 2009