<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".02" citation="COMAR 09.24.02.02" title_num="09" subtitle_num="24" chapter_num="02" heading="Definitions.">
  <paragraph num="A.">
    <text>In this chapter, the following terms have the meanings indicated.</text>
  </paragraph>
  <paragraph num="B.">
    <text>Terms Defined.</text>
    <paragraph num="(1)">
      <text>“Application date” means:</text>
      <paragraph num="(a)">
        <text>The date and time an online license application is electronically submitted to the Board;</text>
      </paragraph>
      <paragraph num="(b)">
        <text>The date a mailed, paper license application is postmarked by the U.S. Postal Service; or</text>
      </paragraph>
      <paragraph num="(c)">
        <text>The date a paper license application otherwise delivered is stamped by the Board.</text>
      </paragraph>
    </paragraph>
    <paragraph num="(2)">
      <text>“Carried forward” means eligible to be counted towards the continuing education requirement for the following 2-year licensing term.</text>
    </paragraph>
    <paragraph num="(3)">
      <text>“Certificate of attendance” means a document issued and signed by the instructor, or other qualified program representative, that:</text>
      <paragraph num="(a)">
        <text>Certifies an individual’s attendance at a continuing education program; and</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Includes the following:</text>
        <paragraph num="(i)">
          <text>The name of the attendee;</text>
        </paragraph>
        <paragraph num="(ii)">
          <text>The title of the program;</text>
        </paragraph>
        <paragraph num="(iii)">
          <text>The subject matter presented;</text>
        </paragraph>
        <paragraph num="(iv)">
          <text>The method by which the subject matter was presented;</text>
        </paragraph>
        <paragraph num="(v)">
          <text>The number of credit hours earned by the attendee;</text>
        </paragraph>
        <paragraph num="(vi)">
          <text>The name of the entity sponsoring the program; and</text>
        </paragraph>
        <paragraph num="(vii)">
          <text>The date of the program.</text>
        </paragraph>
      </paragraph>
    </paragraph>
    <paragraph num="(4)">
      <text>“Certificate of completion” means a document issued and signed by a qualified program representative that:</text>
      <paragraph num="(a)">
        <text>Certifies that an individual has successfully completed the learning objectives of the continuing education program; and</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Includes the following:</text>
        <paragraph num="(i)">
          <text>The name of the attendee;</text>
        </paragraph>
        <paragraph num="(ii)">
          <text>The title of the program;</text>
        </paragraph>
        <paragraph num="(iii)">
          <text>The subject matter presented;</text>
        </paragraph>
        <paragraph num="(iv)">
          <text>The method by which the subject matter was presented;</text>
        </paragraph>
        <paragraph num="(v)">
          <text>The number of credit hours earned by the attendee;</text>
        </paragraph>
        <paragraph num="(vi)">
          <text>The name of the entity sponsoring the program;</text>
        </paragraph>
        <paragraph num="(vii)">
          <text>The date of the program; and</text>
        </paragraph>
        <paragraph num="(viii)">
          <text>The registry number of the program sponsor.</text>
        </paragraph>
      </paragraph>
    </paragraph>
    <paragraph num="(5)">
      <text>“Continuing education publication” means information pertaining to the practice of public accountancy prepared and issued for distribution or sale to the public for the purpose of providing continuing education instruction.</text>
    </paragraph>
  </paragraph>
</regulation>