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<section article="gbo" article_name="Business Occupations and Professions" number="21-309" title_number="21" title_name="Individual Tax Preparers" subtitle_number="3" subtitle_name="Registration">
  <level label="a">
    <level label="1">
      <text>The Board shall adopt regulations that create, in accordance with this section, continuing education requirements as a condition to the renewal of a registration issued under this subtitle.</text>
    </level>
    <level label="2">
      <text>An individual shall complete at least 16 hours of continuing education activities every 2 years.</text>
    </level>
  </level>
  <level label="b">
    <text>The continuing education requirements shall:</text>
    <level label="1">
      <text>ensure reasonable knowledge about the current trends in federal and State tax preparation services;</text>
    </level>
    <level label="2">
      <text>ensure that the programs approved for compliance with the continuing education requirements are available at reasonable intervals throughout the State; and</text>
    </level>
    <level label="3">
      <text>provide an individual with alternative ways by which to qualify through a variety of programs, which may include:</text>
      <level label="i">
        <text>professional development programs;</text>
      </level>
      <level label="ii">
        <text>technical sessions of professional societies or chapters;</text>
      </level>
      <level label="iii">
        <text>college courses approved by the Board;</text>
      </level>
      <level label="iv">
        <text>seminars provided by governmental units; and</text>
      </level>
      <level label="v">
        <text>other seminars or symposiums related to tax preparation services.</text>
      </level>
    </level>
  </level>
  <level label="c">
    <text>The Board may appoint a continuing education committee to help the Board in carrying out this section.</text>
  </level>
  <level label="d">
    <level label="1">
      <text>The regulations adopted under this section shall provide a system for reporting and recording the program hours earned by the individual.</text>
    </level>
    <level label="2">
      <text>The Board may not require an individual to submit scores or grades earned during participation by the individual in a program.</text>
    </level>
  </level>
  <level label="e">
    <level label="1">
      <text>The Board may enter into written agreements with qualified persons wishing to conduct approved programs.</text>
    </level>
    <level label="2">
      <text>A person seeking approval by the Board for this purpose shall:</text>
      <level label="i">
        <text>submit to the Board an application on the form that the Board provides; and</text>
      </level>
      <level label="ii">
        <text>pay an application fee, as set by the Board.</text>
      </level>
    </level>
  </level>
</section>
