<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".01" citation="COMAR 09.24.03.01" title_num="09" subtitle_num="24" chapter_num="03" heading="Experience Required for Initial License.">
  <paragraph num="A.">
    <text>In order to receive an initial license, an applicant shall provide evidence of practical work experience meeting the requirements of Business Occupations and Professions Article, §2-302(f), Annotated Code of Maryland.</text>
  </paragraph>
  <paragraph num="B.">
    <text>Verification of Work Experience.</text>
    <paragraph num="(1)">
      <text>Only work experience verified by a certified public accountant holding an active license may be approved.</text>
    </paragraph>
    <paragraph num="(2)">
      <text>The Board may require a certified public accountant who has verified an applicant's work experience to provide evidence sufficient to support the verification.</text>
    </paragraph>
    <paragraph num="(3)">
      <text>The Board may require a certified public accountant who has refused to verify an applicant's work experience to explain the refusal to the Board, either in writing, or in person.</text>
    </paragraph>
    <paragraph num="(4)">
      <text>The Board may require an applicant to provide additional information concerning the applicant's work experience.</text>
    </paragraph>
  </paragraph>
  <paragraph num="C.">
    <text>Evaluation and Approval of Work Experience. The Board shall consider the following factors in determining whether to approve an applicant's verified work experience:</text>
    <paragraph num="(1)">
      <text>The complexity of the work experience; and</text>
    </paragraph>
    <paragraph num="(2)">
      <text>The diversity of the work experience.</text>
    </paragraph>
  </paragraph>
</regulation>