# COMAR Title 09 — Maryland Department of Labor

## Subtitle 24 — Board of Public Accountancy

### Chapter 05 — Examinations

#### Regulation .01 Purpose.

*COMAR 09.24.05.01*

This chapter establishes criteria for the Uniform CPA Examination, which:

A. Tests the knowledge and skills required by the Board for performance as an entry-level certified public accountant; and

B. Includes the subject areas of accounting, auditing, and related knowledge and skills as the Board may require.