<?xml version='1.0' encoding='utf-8'?>
<section article="gbo" article_name="Business Occupations and Professions" number="2-302" title_number="2" title_name="Accountants" subtitle_number="3" subtitle_name="Licenses">
  <level label="a">
    <text>To qualify for a license, an applicant shall be an individual who meets the requirements of this section.</text>
  </level>
  <level label="b">
    <text>The applicant shall be of good character and reputation.</text>
  </level>
  <level label="c">
    <text>The applicant shall be at least 18 years old.</text>
  </level>
  <level label="d">
    <text>The applicant shall meet the educational requirements under § 2–303 of this subtitle.</text>
  </level>
  <level label="e">
    <text>Except as otherwise provided in this subtitle, the applicant shall pass an examination given by the Board under this subtitle.</text>
  </level>
  <level label="f">
    <text>The applicant for an initial license shall complete practical work experience that is approved by the Board and that:</text>
    <level label="1">
      <text>is obtained over a period of:</text>
      <level label="i">
        <text>not more than 6 years; and</text>
      </level>
      <level label="ii">
        <text>not less than 1 year;</text>
      </level>
    </level>
    <level label="2">
      <text>includes providing any type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills;</text>
    </level>
    <level label="3">
      <text>is performed under the direction of:</text>
      <level label="i">
        <text>a licensed certified public accountant; or</text>
      </level>
      <level label="ii">
        <text>an appropriately qualified professional as determined by the Board;</text>
      </level>
    </level>
    <level label="4">
      <text>is obtained through employment in government, industry, academia, or public practice; and</text>
    </level>
    <level label="5">
      <text>amounts to:</text>
      <level label="i">
        <text>2,000 hours if the applicant seeks to qualify for a license under § 2–303(a)(2)(i) or (ii) of this subtitle; or</text>
      </level>
      <level label="ii">
        <text>4,000 hours if the applicant seeks to qualify for a license under § 2–303(a)(2)(iii) of this subtitle.</text>
      </level>
    </level>
  </level>
</section>
