# COMAR Title 09 — Maryland Department of Labor

## Subtitle 24 — Board of Public Accountancy

### Chapter 02 — Continuing Education

**Authority:** Business Occupations and Professions Article, §§2-207(a), 2-311, and 2-312, Annotated Code of Maryland

**Administrative History:** Effective date: January 5, 1977 (4:1 Md. R. 17)

**Administrative History:** Chapter revised effective August 25, 1978 (5:17 Md. R. 1329)

**Administrative History:** Regulation .01 amended effective January 26, 1987 (14:2 Md. R. 128)

**Administrative History:** Regulation .01B amended effective February 28, 1994 (21:4 Md. R. 276)

**Administrative History:** Regulation .02 amended effective January 26, 1987 (14:2 Md. R. 128); October 1, 2006 (32:23 Md. R. 1825); May 18, 2009 (36:10 Md. R. 716)

**Administrative History:** Regulation .02A amended and C repealed effective August 15, 1983 (10:16 Md. R. 1454)

**Administrative History:** Regulation .02A amended effective December 28, 1998 (25:26 Md. R. 1921)

**Administrative History:** Regulation .02C adopted effective September 9, 1996 (23:18 Md. R. 1316)

**Administrative History:** Regulation .02D amended effective May 17, 2010 (37:10 Md. R. 721)

**Administrative History:** Regulation .02E amended effective December 31, 2007 (34:26 Md. R. 2261)

**Administrative History:** Regulation .02F adopted effective May 17, 2010 (37:10 Md. R. 721)

**Administrative History:** Regulation .03 amended effective November 30, 1987 (14:24 Md. R. 2554); December 28, 1998 (25:26 Md. R. 1921); May 18, 2009 (36:10 Md. R. 716)

**Administrative History:** Regulation .03B, E amended effective January 26, 1987 (14:2 Md. R. 128)

**Administrative History:** Regulation .03H adopted effective December 31, 2007 (34:26 Md. R. 2262)

**Administrative History:** Regulation .04 amended effective January 26, 1987 (14:2 Md. R. 128); December 28, 1998 (25:26 Md. R. 1921)

**Administrative History:** Regulation .04B amended effective December 31, 2007 (34:26 Md. R. 2261)

**Administrative History:** Regulation .04D adopted effective September 9, 1996 (23:18 Md. R. 1316)

**Administrative History:** Regulation .04D repealed effective December 28, 1998 (25:26 Md. R. 1921)

**Administrative History:** Regulation .04D adopted effective April 28, 2014 (41:8 Md. R. 470)

**Administrative History:** Regulation .05 amended effective January 26, 1987 (14:2 Md. R. 128)

**Administrative History:** Chapter revised effective March 30, 2015 (42:6 Md. R. 511)

#### Regulation .01 Citation of Regulations, Applicability, and Purpose.

*COMAR 09.24.02.01*

A. These regulations may be cited and referred to as the “Accountancy Continuing Education Regulations”. The continuing education requirement applies to all persons licensed under Business Occupations and Professions Article, Annotated Code of Maryland, to practice certified public accountancy in this State.

B. The requirement does not apply to those licensees who have been placed on inactive status.

C. The public interest requires that certified public accountants provide competent service in all areas of their practice. The State legislature has determined that it is in the public interest to require certified public accountants employed in or engaged in public accounting to comply with the continuing education requirements as a prerequisite to the renewal of a license.

#### Regulation .02 Definitions.

*COMAR 09.24.02.02*

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Application date” means:

    (a) The date and time an online license application is electronically submitted to the Board;

    (b) The date a mailed, paper license application is postmarked by the U.S. Postal Service; or

    (c) The date a paper license application otherwise delivered is stamped by the Board.

  (2) “Carried forward” means eligible to be counted towards the continuing education requirement for the following 2-year licensing term.

  (3) “Certificate of attendance” means a document issued and signed by the instructor, or other qualified program representative, that:

    (a) Certifies an individual’s attendance at a continuing education program; and

    (b) Includes the following:

      (i) The name of the attendee;

      (ii) The title of the program;

      (iii) The subject matter presented;

      (iv) The method by which the subject matter was presented;

      (v) The number of credit hours earned by the attendee;

      (vi) The name of the entity sponsoring the program; and

      (vii) The date of the program.

  (4) “Certificate of completion” means a document issued and signed by a qualified program representative that:

    (a) Certifies that an individual has successfully completed the learning objectives of the continuing education program; and

    (b) Includes the following:

      (i) The name of the attendee;

      (ii) The title of the program;

      (iii) The subject matter presented;

      (iv) The method by which the subject matter was presented;

      (v) The number of credit hours earned by the attendee;

      (vi) The name of the entity sponsoring the program;

      (vii) The date of the program; and

      (viii) The registry number of the program sponsor.

  (5) “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.

#### Regulation .03 Basic Requirement.

*COMAR 09.24.02.03*

A. An applicant for license renewal shall complete, prior to submitting an application, a minimum of 80 credit hours of qualifying continuing education in each 2-year license term.

B. The requirement in §A of this regulation does not apply to the first renewal of a license.

C. Professional Ethics.

  (1) A minimum of 4 credit hours of the continuing education for each 2-year license term shall be in professional ethics.

  (2) Credit hours in professional ethics in excess of 4 hours in a 2-year license term may not be carried forward to satisfy this requirement.

  (3) Credit hours in professional ethics in excess of 4 hours in a 2-year license term may be carried forward to meet the requirement of §A of this regulation.

D. Except as provided in §C of this regulation, qualifying credit hours in excess of the 80 credit hours required for a 2-year license term, up to a maximum of 80 credit hours, may be carried forward to apply to the following 2-year license term.

E. Qualifying credit hours reported in a license renewal application in excess of the 80 credit hour requirement in §A of this regulation may only be carried forward to apply to the following 2-year license term.

F. The Board shall allow a maximum of 80 credit hours of qualifying continuing education earned in the initial license term to be carried forward if the credit hours are properly reported on the first renewal application.

#### Regulation .04 Qualifying Continuing Education Programs and Methods.

*COMAR 09.24.02.04*

A. The overriding consideration in determining whether a specific program or method qualifies is that it shall be a program or method of learning which contributes directly to the professional competence of an individual after this individual has been licensed to practice certified public accountancy.

B. Group Continuing Education Programs.

  (1) A group continuing education program will qualify only if it meets §A of this regulation.

  (2) Types of group continuing education programs would include:

    (a) Professional development programs of recognized national and state accounting organizations and their chapters;

    (b) Technical sessions at meetings of recognized national and state accounting organizations and their chapters;

    (c) Non-credit courses at universities and colleges;

    (d) In-firm education programs; and

    (e) Programs offered by other recognized professional or industrial organizations.

  (3) An individual who reports participation in a qualifying group continuing education program to satisfy the continuing education requirements of this chapter shall provide, upon the Board’s request, the following documentation:

    (a) A certificate of completion; or

    (b) A certificate of attendance.

C. University and College Courses.

  (1) University and college courses taken for academic credit at an institution of higher education that meets the requirements of Business Occupations and Professions Article, §2-303(c), Annotated Code of Maryland, will qualify only if §A of this regulation is met.

  (2) Credit towards the continuing education requirement will be calculated as follows:

    (a) 15 hours for each semester hour credit; and

    (b) 10 hours for each quarter hour credit.

  (3) An individual who reports completion of a university or college course to satisfy the continuing education requirements of this chapter shall provide, upon the Board’s request, an official transcript that includes the course.

D. Other Programs.

  (1) A program other than a group program will qualify only if the program meets the requirements of §A of this regulation.

  (2) An individual who reports participation in a program other than a group continuing education program to satisfy the continuing education requirements of this chapter shall provide, upon the Board’s request, the following documentation:

    (a) A certificate of completion; or

    (b) A certificate of attendance.

  (3) Electronic Self-Study. In order to qualify, an electronic self-study program of 10-minute duration must include:

    (a) At least one stated learning objective; and

    (b) Require the participant to correctly answer at least two final assessment questions at the end of the program.

E. Peer Reviews.

  (1) A peer review shall qualify if conducted in accordance with Business Occupations and Professions Article, Title 2, Subtitle 4A, Annotated Code of Maryland, and COMAR 09.24.06.

  (2) Calculation of Credit for Peer Reviews.

    (a) Only an individual in a firm that receives a “passing” peer review report with no deficiencies may receive credit.

    (b) The peer reviewer shall allocate the credit hours among the engagement personnel in attendance at the exit conference for the peer review.

    (c) The peer reviewer shall allocate a maximum of:

      (i) 12 hours for an engagement review; and

      (ii) 16 hours for a system review.

    (d) Peer review credit hours may not exceed 16 credit hours per individual for any license period.

  (3) An individual who reports participation in a peer review to satisfy the continuing education requirements of this chapter shall provide, upon the Board’s request, a written certification signed and dated by the peer reviewer indicating the following:

    (a) The name of the individual receiving credit;

    (b) The name of the reviewed firm;

    (c) The permit number of the reviewed firm;

    (d) The type of peer review performed; and

    (e) The number of credit hours awarded to the individual.

F. Continuing Education Publications.

  (1) An individual may receive continuing education credit for authoring or contributing to a continuing education publication that:

    (a) Meets §A of this regulation; and

    (b) Has been reviewed prior to publication by a qualified independent party.

  (2) Credit Hours.

    (a) The Board shall determine the number of credit hours to be awarded to an individual for authoring or contributing to a continuing education publication based on the time spent by the individual:

      (i) Performing research associated with the continuing education publication; and

      (ii) Writing the continuing education publication.

    (b) An individual may be awarded a maximum of 10 credit hours for each continuing education publication.

    (c) Continuing education publication credit hours may not exceed 40 credit hours per individual for any license period.

  (3) Documentation. An individual who reports authoring or contributing to a continuing education publication to satisfy the continuing education requirements of this chapter shall provide, upon the Board’s request, the following documentation:

    (a) For printed media, the individual shall provide a copy of the published work.

    (b) For digital media, the individual shall provide a copy of the published work.

    (c) For online media, the individual shall provide:

      (i) The complete uniform resource locator of the published work;

      (ii) The title of the published work; and

      (iii) The date of the published work.

    (d) For all types of media, the individual shall, on a form provided by the Board:

      (i) Certify the hours spent by the individual researching and writing the continuing education publication; and

      (ii) Identify the independent party who reviewed the continuing education publication.

G. Services as a Teacher, Lecturer, or Discussion Leader.

  (1) An individual may receive continuing education credit for services as a teacher, lecturer, or discussion leader that meet §A of this regulation.

  (2) Credit Hours.

    (a) An individual who provides services as a teacher, lecturer, or discussion leader will be awarded credit hours for a presentation of a course or program in the following amounts:

      (i) For a university or college course offered at an institution of higher education that meets the requirements of Business Occupations and Professions Article, §2-303(c), Annotated Code of Maryland, the individual shall receive 15 hours of continuing education for each semester hour credit of the course and 10 hours of continuing education for each quarter hour credit of the course; or

      (ii) For any other course or program, the individual shall receive three times the credit hours of the course or program.

    (b) Credit hours for services as a teacher, lecturer, or discussion leader may not exceed 45 credit hours per individual for any license period.

    (c) An individual may only be awarded credit hours for the first time presentation of a course or program within a 2-year license term.

  (3) Documentation. An individual who reports services as a teacher, lecturer, or discussion leader to satisfy the continuing education requirements of this chapter shall provide, upon the Board’s request, the following documentation:

    (a) The professional credentials of the individual;

    (b) The name of the course or program;

    (c) The group or institution offering the course or program;

    (d) An outline or syllabus of the subject matter presented;

    (e) The date of the presentation;

    (f) The location of the presentation; and

    (g) The duration of the presentation.

#### Regulation .05 Controls and Reporting.

*COMAR 09.24.02.05*

A. Applicants for license renewal or reinstatement shall provide a certification of compliance with the license requirements, under Business Occupations and Professions Article, §§2-311 and 2-312, Annotated Code of Maryland, under penalty of perjury, in an appropriate form specified by the Board.

B. An applicant for license renewal or reinstatement who reports continuing education credit hours to the Board shall retain the applicable documentation of the credit hours, as specified in this chapter, for a period of 4 years from the application date.

C. The Board, at its discretion, may verify the information and documentation supporting the certification of continuing education credit hours reported. Upon request, the individual who reported the continuing education credit hours shall submit to the Board, or its designee, copies of the original documentation.

D. An applicant for license renewal or reinstatement may request a modification of continuing professional education credit hours previously reported to the Board provided that the applicant:

  (1) Makes the request in writing within 30 days of the application date; and

  (2) Provides to the Board the documentation identified in §A of this regulation for the continuing professional education credit hours claimed.

E. An applicant for reinstatement may only report continuing education hours earned within 2 years of the application date.

F. Credit Hour Calculation. For purposes of these regulations, the Board shall calculate continuing education credit hours as follows:

  (1) 50 minutes of instruction shall be considered equivalent to 1 credit hour;

  (2) 25 minutes of instruction shall be considered equivalent to .5 credit hour;

  (3) 10 minutes of instruction shall be considered equivalent to .2 credit hour;

  (4) Instruction of duration other than set forth in §F(1)—(3) of this regulation shall be rounded down to the lowest 10-minute increment; and

  (5) Instruction of a duration less than 10 minutes may not qualify for continuing education credit.

#### Regulation .06 Exceptions.

*COMAR 09.24.02.06*

The Board may issue a license to any applicant who has not fully complied with the continuing education requirements in cases when failure by the applicant to fulfill this requirement has been caused by reason of any of the following:

A. Health as certified by a medical doctor;

B. Military service on extended active duty with the armed forces of the United States;

C. Other good and valid causes, as determined and approved by the Board.