PROPOSED ACTION ON REGULATIONS
MARYLAND REGISTER, VOLUME 41, ISSUE 3,
FRIDAY, FEBRUARY 7, 2014
Subtitle 24 BOARD OF PUBLIC ACCOUNTANCY
09.24.02 Continuing Education
Authority: Business Occupations and Professions Article,
§§2-207(a), 2-311, and 2-312, Annotated Code of Maryland
Notice of Proposed Action
The Board of Public Accountancy proposes to amend Regulation .04 under
COMAR 09.24.02 Continuing Education. This action was
considered at a public meeting held on November 5, 2013, notice of which was given by publication in 40:20 Md. R. 1755 (October
4, 2013), pursuant to State Government Article,§10-506(c)(1), Annotated Code of Maryland.
Statement of Purpose
The purpose of this action is to embody in regulation an administrative policy that has been in effect for all Boards and
Commissions in the Division of Occupational and Professional Licensing that have CPE requirements as a condition of license
renewal. Under the proposed regulation, any request by a CPA licensee to modify CPE previously reported in a license renewal
application must be made within 30 days of filing the renewal application. The regulation establishes the 30 day deadline and
requires the applicant to document both the hours claimed in the license renewal application and the additional hours in the
modification request. (This requirement would prevent double counting.)
Comparison to Federal Standards
There is no corresponding federal standard to this proposed action.
Estimate of Economic Impact
The proposed action has no economic impact.
Economic Impact on Small Businesses
The proposed action has minimal or no economic impact on small businesses.
Impact on Individuals with Disabilities
The proposed action has no impact on individuals with disabilities.
Opportunity for Public Comment
Comments may be sent to Dennis L. Gring, Executive Director, Board of Public Accountancy, 500 North Calvert Street, or call
410-230-6224, or email to email@example.com, or fax to 410-962-8482.
Comments will be accepted through March 10, 2014. A public hearing has not been scheduled.
Final action on the proposal will be considered by the Board of Public Accountancy during a public meeting to be held on April 1,
2014 at 9 a.m. at 500 North Calvert Street, Baltimore Maryland 21202, Third Floor Conference Room.
.04 Controls and Reporting.
A.—C. (text unchanged)
D. An applicant for license renewal may request a modification of continuing professional education credit previously
reported to the Board provided that the applicant:
(1) Makes the request in writing within 30 days of submitting the license renewal application to the Board; and
(2) Provides to the Board the documentation identified in §A of this regulation for the continuing professional
education credit hours claimed.
ELIZABETH S. GANTNIER