# COMAR Title 09 — Maryland Department of Labor

## Subtitle 38 — State Board of Individual Tax Preparers

### Chapter 02 — Continuing Education

#### Regulation .02 Basic Requirement.

*COMAR 09.38.02.02*

A. A renewal applicant shall complete at least 16 hours of qualifying continuing education for each 2-year registration term.

B. A minimum of 4 hours of the continuing education for each 2-year registration term shall be in Maryland tax-related subjects.

C. The Board may accept continuing education hours approved by the Internal Revenue Service.

D. Continuing education hours earned in excess of the 16 hours for a 2-year registration term shall not be credited towards the continuing education requirement for a subsequent 2-year registration term.