The passing score for the Examination is 70 percent. After December 31, 2015, an individual shall pass the Examination given by the Board in order to qualify for a registration unless the individual meets the requirements of §D of this regulation. An individual who has passed the Registered Tax Return Preparer Examination given by the Internal Revenue Service from November 1, 2011, through January 18, 2013, shall be considered to have passed an examination equivalent to that given by the Board. Waiver of Examination. The Board shall grant a waiver of the examination requirement to any individual who: Submits an application on the form the Board provides; Pays the registration fee set by the Board; Has obtained 15 consecutive years of individual tax preparation experience; Has completed 8 hours of annual continuing education; and Is in good standing with: The Internal Revenue Service; The Maryland Department of Labor; The Office of the Comptroller; and The Office of the Attorney General. Qualifying Experience. In order to meet the requirements of §D(3) of this regulation, an applicant shall have completed: An average of 50 individual tax returns per year; and No fewer than 25 individual tax returns per year. Both paid and unpaid individual tax preparation services may qualify under this section. Documentation. An applicant may document the experience required under this section through any of the following: Employer certification; Client certification; or Copies of completed individual tax returns. Continuing Education. Qualifying continuing education programs shall comply with the requirements set forth in COMAR .09.38.02.03. Reporting and Controls. An applicant for waiver of the examination shall certify under penalty of perjury that the applicant meets the requirements set forth in §D of this regulation. The Board at its discretion may verify the information and documentation supporting an application for waiver of examination. An applicant shall comply with a request by the Board for additional documentation in support of an application for waiver of examination.