# COMAR Title 09 — Maryland Department of Labor

## Subtitle 24 — Board of Public Accountancy

### Chapter 01 — General Regulations

#### Regulation .10 Compilation Reporting Language.

*COMAR 09.24.01.10*

A compilation does not constitute the practice of certified public accountancy if the compilation report:

A. Includes the statement “The preparer of this report has not undergone and is not required to undergo peer review”.

B. Does not reference the Statements on Standards for Accounting and Review Services issued by the AICPA.