Title 2. Accountants — Subtitle 2. State Board of Public Accountancy
Statutes in effect as of October 1, 2026.
Md. Code Ann., Bus. Occ. & Prof. § 2-201 (2026)
Title 2. Accountants
Subtitle 2. State Board of Public Accountancy
§ 2–201LinkCopy Citation
There is a State Board of Public Accountancy in the Department.
Md. Code Ann., Bus. Occ. & Prof. § 2-202 (2026)
Title 2. Accountants
Subtitle 2. State Board of Public Accountancy
§ 2–202LinkCopy Citation
(a)
(1)
The Board consists of 7 members.
(2)
Of the 7 members of the Board:
(i)
5 shall be licensed certified public accountants, of whom:
(1)
4 shall practice certified public accountancy actively; and
(2)
1 shall be a full-time professor of accounting at an accredited college; and
(ii)
2 shall be consumer members.
(3)
The Governor shall appoint the members with the advice of the Secretary.
(b)
Each member of the Board shall be:
(1)
a citizen of the United States; and
(2)
a resident of the State.
(c)
Each consumer member of the Board:
(1)
shall be a member of the general public;
(2)
may not be a licensee or otherwise be subject to regulation by the Board;
(3)
may not be required to meet the qualifications for the professional members of the Board; and
(4)
may not, within 1 year before appointment, have had a financial interest in or have received compensation from a person regulated by the Board.
(d)
While a member of the Board, a consumer member may not:
(1)
have a financial interest in or receive compensation from a person regulated by the Board; or
(2)
grade any examination given by or for the Board.
(e)
Before taking office, each appointee to the Board shall take the oath required by Article I, § 9 of the Maryland Constitution.
(f)
(1)
The term of a member is 3 years and begins on July 1.
(2)
The terms of members are staggered as required by the terms provided for members of the Board on October 1, 1989.
(3)
At the end of a term, a member continues to serve until a successor is appointed and qualifies.
(4)
A member who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies.
(5)
A member may not serve more than 2 terms consecutively, but following the 2nd term, may serve again after an interval of at least 3 years.
(g)
(1)
The Governor may remove a member for incompetence or misconduct.
(2)
The Governor shall remove a member who ceases to meet the requirements under which the member was appointed, as provided under subsections (a) and (b) of this section.
(3)
Except as provided in paragraph (4) of this subsection and subject to paragraph (5) of this subsection, a member shall be considered to have resigned if the member did not attend at least two–thirds of the Board meetings held during any consecutive 12–month period while the member was serving on the Board.
(4)
The Governor may waive a member’s resignation and allow the member to continue serving if the member has been unable to attend meetings for reasons satisfactory to the Governor and the reasons are made public.
(5)
In accordance with § 8–501 of the State Government Article, the chairman shall provide notice to the Governor and the Governor shall appoint a successor.
Md. Code Ann., Bus. Occ. & Prof. § 2-203 (2026)
Title 2. Accountants
Subtitle 2. State Board of Public Accountancy
§ 2–203LinkCopy Citation
(a)
From among its members, the Board shall elect:
(1)
a chairman; and
(2)
(i)
a secretary and a treasurer; or
(ii)
a secretary-treasurer.
(b)
The manner of election of officers and their terms of office shall be as the Board determines.
Md. Code Ann., Bus. Occ. & Prof. § 2-204 (2026)
Title 2. Accountants
Subtitle 2. State Board of Public Accountancy
§ 2–204LinkCopy Citation
(a)
A majority of the members then serving on the Board is a quorum.
(b)
The Board shall determine the times and places of its meetings.
(c)
Each member of the Board is entitled to:
(1)
compensation in accordance with the State budget; and
(2)
reimbursement for expenses under the Standard State Travel Regulations, as provided in the State budget.
(d)
The Board may employ a staff in accordance with the State budget.
Md. Code Ann., Bus. Occ. & Prof. § 2-205 (2026)
Title 2. Accountants
Subtitle 2. State Board of Public Accountancy
§ 2–205LinkCopy Citation
In addition to any other remedy authorized under this title, the Board, with the approval of the Attorney General, may sue in the name of the State to enjoin any act that is prohibited under Subtitle 6 of this title.
Md. Code Ann., Bus. Occ. & Prof. § 2-206 (2026)
Title 2. Accountants
Subtitle 2. State Board of Public Accountancy
§ 2–206LinkCopy Citation
(a)
On request of any person and payment of a verification fee set by the Board, the Board shall certify the licensing or permit status and qualifications of any person who is the subject of the request.
(b)
Each certification under this section:
(1)
shall include a statement of the licensing or permit status of the person who is the subject of the request; and
(2)
may include:
(i)
information about the examination results and other qualifications of that person;
(ii)
information about the dates of issuance and renewal of the license or permit of that person;
(iii)
information about any disciplinary action taken against that person; and
(iv)
if authorized by that person, information about any complaint against that person.
Md. Code Ann., Bus. Occ. & Prof. § 2-207 (2026)
Title 2. Accountants
Subtitle 2. State Board of Public Accountancy
§ 2–207LinkCopy Citation
(a)
In addition to any powers set forth elsewhere, the Board may adopt:
(1)
any bylaw that is necessary to do the business of the Board; and
(2)
any regulation to carry out this title.
(b)
In addition to any duties set forth elsewhere, the Board shall:
(1)
adopt rules of professional conduct as appropriate to establish a high standard of integrity and dignity for practicing certified public accountancy; and
(2)
keep a record of its proceedings.
Md. Code Ann., Bus. Occ. & Prof. § 2-208 (2026)
Title 2. Accountants
Subtitle 2. State Board of Public Accountancy
§ 2–208LinkCopy Citation
(a)
The Board shall maintain a listing of the names and mailing addresses of all licensees and permit holders.
(b)
The Board may release its list to the public.
(c)
The licensee or permit holder shall designate the mailing address at the time of issuance of the original license or permit and on the renewal of the license or permit.
Md. Code Ann., Bus. Occ. & Prof. § 2-209 (2026)
Title 2. Accountants
Subtitle 2. State Board of Public Accountancy
§ 2–209LinkCopy Citation
(a)
(1)
Beginning on July 1, 2008, the Board may set by regulation reasonable fees for its services.
(2)
The fees shall be:
(i)
set so as to produce funds to approximate the cost of maintaining the Board; and
(ii)
based on the calculations performed by the Secretary of Labor under § 2–106.6 of the Business Regulation Article.
(b)
The Board shall publish the fee schedule set by the Board.
(c)
(1)
Beginning on July 1, 2007, the Board shall pay all fees collected under this title to the Comptroller.
(2)
The Comptroller shall distribute the fees to the State Board of Public Accountancy Fund established in § 2–106.5 of the Business Regulation Article.
Md. Code Ann., Bus. Occ. & Prof. § 2-210 (2026)
Title 2. Accountants
Subtitle 2. State Board of Public Accountancy
§ 2–210LinkCopy Citation
Any person aggrieved by a final decision of the Board in a contested case, as defined in § 10-202 of the State Government Article, may take an appeal as allowed in §§ 10-222 and 10-223 of the State Government Article.
Md. Code Ann., Bus. Occ. & Prof. § 2-211 (2026)
Title 2. Accountants
Subtitle 2. State Board of Public Accountancy
§ 2–211LinkCopy Citation
The Board exercises its powers, duties, and functions subject to the authority of the Secretary.