§ 2–302
Statutes in effect as of October 1, 2026.
Md. Code Ann., Bus. Occ. & Prof. § 2-302 (2026)
Title 2. Accountants
Subtitle 3. Licenses
§ 2–302LinkCopy Citation
(a)
To qualify for a license, an applicant shall be an individual who meets the requirements of this section.
(b)
The applicant shall be of good character and reputation.
(c)
The applicant shall be at least 18 years old.
(d)
The applicant shall meet the educational requirements under § 2–303 of this subtitle.
(e)
Except as otherwise provided in this subtitle, the applicant shall pass an examination given by the Board under this subtitle.
(f)
The applicant for an initial license shall complete practical work experience that is approved by the Board and that:
(1)
is obtained over a period of:
(i)
not more than 6 years; and
(ii)
not less than 1 year;
(2)
includes providing any type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills;
(3)
is performed under the direction of:
(i)
a licensed certified public accountant; or
(ii)
an appropriately qualified professional as determined by the Board;
(4)
is obtained through employment in government, industry, academia, or public practice; and
(5)
amounts to:
(i)
2,000 hours if the applicant seeks to qualify for a license under § 2–303(a)(2)(i) or (ii) of this subtitle; or
(ii)
4,000 hours if the applicant seeks to qualify for a license under § 2–303(a)(2)(iii) of this subtitle.