<?xml version='1.0' encoding='utf-8'?>
<chapter num="03" heading="Practical Work Experience" title_num="09" subtitle_num="24">
  <regulation prefix="Regulation" num=".01" 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>
  <annotations>
    <annotation type="Authority">Business Occupations and Professions Article, §2-207(a), Annotated Code of Maryland</annotation>
    <annotation type="History" subtype="Administrative History">Effective date: August 25, 1978 (5:17 Md. R. 1329)</annotation>
    <annotation type="History" subtype="Administrative History">Regulation .01 amended effective October 5, 1979 (6:20 Md. R. 1628); April 11, 1983 (10:7 Md. R. 633); January 26, 1987 (14:2 Md. R. 128); July 19, 1993 (20:14 Md. R. 1169)</annotation>
    <annotation type="History" subtype="Administrative History">Regulation .01 repealed and new Regulation .01 adopted effective January 8, 2001 (27:26 Md. R. 2358)</annotation>
  </annotations>
</chapter>