# Business Occupations and Professions (GBO)

## Title 2. Accountants

### Subtitle 2. State Board of Public Accountancy

#### Section 2-207

(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.

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Md. Code Ann., Bus. Occ. & Prof. (as displayed at mgaleg.maryland.gov, October 16, 2026)