# COMAR Title 09 — Maryland Department of Labor

## Subtitle 38 — State Board of Individual Tax Preparers

### Chapter 02 — Continuing Education

**Authority:** Business Occupations and Professions Article, §§21-205, 21-308 and 21-309, Annotated Code of Maryland

**Administrative History:** Effective date: March 5, 2012 (39:4 Md. R. 336

#### Regulation .01 Citation of Regulations, Applicability, and Purpose.

*COMAR 09.38.02.01*

A. These regulations may be cited and referred to as the “Individual Tax Preparers Continuing Education Regulations”. The continuing education requirement applies to all persons registered under Business Occupations and Professions Article, Annotated Code of Maryland, to provide individual tax preparation services in this State.

B. The public interest requires that individual tax preparers provide competent service to the public. The General Assembly has determined that it is in the public interest to require individual tax preparers to comply with the continuing education requirements as a prerequisite to the renewal of a registration.

#### 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.

#### Regulation .03 Programs Which Qualify.

*COMAR 09.38.02.03*

A. The overriding consideration in determining whether a specific program qualifies is that it shall be a formal program of learning which contributes directly to the professional competence of the individual.

B. Group Continuing Education Programs.

  (1) Group continuing education programs will qualify only if §A of this regulation is met and:

    (a) An outline is prepared in advance and preserved for review by the Board, if required;

    (b) The program is at least 1 hour (50-minute instruction period) in length;

    (c) The program is conducted by a qualified instructor;

    (d) A record of attendance is preserved; and

    (e) The sponsor agrees to admit a member of the Board on request to monitor the program.

  (2) These programs include:

    (a) Professional development programs of recognized national and state tax preparation organizations;

    (b) Technical sessions at meetings of recognized national and state tax preparation organizations;

    (c) Noncredit short courses at universities and colleges;

    (d) Formal, organized, in-firm education programs; and

    (e) Programs offered by other recognized professional or industrial organizations.

C. University and college courses taken for academic credit will qualify only if §A of this regulation is met. Credit towards the continuing education requirement will be calculated at 15 hours for each semester hour credit and 10 hours for each quarter hour credit.

D. Other Programs. A program other than a group program will qualify only if:

  (1) The program meets the requirements of §A of this regulation;

  (2) An outline is prepared in advance and preserved for review by the Board, if required;

  (3) The program is at least 1 hour (50-minute instruction period) in length; and

  (4) The program provides evidence of satisfactory completion.

E. Teacher, Lecturer, or Discussion Leader.

  (1) Services as a teacher, lecturer, or discussion leader in subjects qualifying for continuing education credit will be included to the extent that it contributes to the applicant’s professional competence. Repetitious presentation, that is, those that are substantially the same subject material, may be included only once each reporting period.

  (2) A teacher, lecturer, or discussion leader of a qualifying continuing education program shall receive:

    (a) 3 hours of continuing education credit for every hour of presentation for a first-time presentation of a program; and

    (b) 1 hour of continuing education credit for every hour of presentation for all subsequent presentations of a program.

F. Subject Matter. The following general subject matter areas are acceptable to the extent that they contribute directly to the expertise of individual income tax preparation:

  (1) Taxation;

  (2) Practitioner ethics;

  (3) Accounting and payroll theory;

  (4) Estate, tax, or investment planning;

  (5) Computer technology; and

  (6) Others, if the applicant can demonstrate a direct relationship between the course and individual income tax preparation.

G. Documentation. The following minimum information concerning each continuing education course shall be maintained by the renewal applicant for 4 years from the date of renewal:

  (1) Sponsoring organization;

  (2) Course location;

  (3) Program title;

  (4) Topical course outline;

  (5) Content description;

  (6) Dates attended;

  (7) Hours claimed; and

  (8) Information reflecting the expertise of the instructor in the subject matter.

#### Regulation .04 Controls and Reporting.

*COMAR 09.38.02.04*

A. A renewal applicant shall provide a certification of compliance with renewal requirements, under Business Occupations and Professions Article, §§21-308 and 21-309, Annotated Code of Maryland, under penalty of perjury, in an appropriate form specified by the Board.

B. The Board, at its discretion, may verify the information and documentation supporting a renewal applicant’s certification of continuing education credit. Upon request, the renewal applicant shall submit to the Board, or its designee, copies of the original documentation supporting the certification provided under §A of this regulation.

#### Regulation .05 Exceptions.

*COMAR 09.38.02.05*

The Board may issue a registration to a renewal applicant who has not fully complied with the continuing education requirements in cases when failure by the applicant to fulfill this requirement has been caused by reason of any of the following:

A. Health as certified by a medical doctor;

B. Military service on extended active duty with the armed forces of the United States; or

C. Other good and valid causes, as determined and approved by the Board.