To be viewed as similar to the Public Ethics Law, all members of the school board, school officials, and school employees shall be subject to the board of education’s ethics regulations. Conflicts of Interest. A board of education’s ethics regulations shall include conflict of interest provisions for members of the school board and candidates to be members of the school board equivalent to or exceeding the requirements of the Public Ethics Law, General Provisions Article, Title 5, Subtitle 5, Annotated Code of Maryland. A board of education’s ethics regulations shall include conflict of interest provisions for school officials and school employees. A board of education may adopt conflict of interest provisions for school officials and school employees that are identical to the conflict of interest provisions for members of the school board. Financial Disclosure. A board of education’s ethics regulations shall include financial disclosure provisions for members of the school board and candidates to be members of the school board equivalent to or exceeding the requirements for officials required in General Provisions Article, Title 5, Subtitle 6, Annotated Code of Maryland. School Officials and Employees. Except as provided in §C(2)(b) of this regulation, a board of education’s ethics regulations shall include financial disclosure provisions for school officials and school employees. Under General Provisions Article, §15-813(a)(2)(ii), Annotated Code of Maryland, a board of education’s financial disclosure regulations may not be applied to a classroom teacher unless the teacher is assigned other duties not normally expected of classroom teachers. Except as provided in §C(2)(b) of this regulation, a board of education’s ethics regulations may include financial disclosure requirements for school officials and school employees identical to the requirements for members of the board of education.