§ 2-302. Qualifications of applicants

   (a) In general. -- To qualify for a license, an applicant shall be an individual who meets the requirements of this section.

(b) Character and reputation. -- The applicant shall be of good character and reputation.

(c) Age. -- The applicant shall be at least 18 years old.

(d) Education. -- The applicant shall meet the educational requirements under § 2-303 of this subtitle.

(e) Examination. -- Except as otherwise provided in this subtitle, the applicant shall pass an examination given by the Board under this subtitle.

(f) Practical work experience. -- The applicant for an initial license shall complete practical work experience that is approved by the Board and that:

   (1) is obtained over a period of:

      (i) not more than 3 years; and

      (ii) 1. not less than 6 months if the applicant applies before October 1, 2000; or

         2. not less than 1 year if the applicant applies on or after October 1, 2000;

   (2) includes providing any type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills;

   (3) is performed under the direction of:

      (i) a licensed certified public accountant; or

      (ii) an appropriately qualified professional as determined by the Board;

   (4) is obtained through employment in government, industry, academia, or public practice; and

   (5) amounts to:

      (i) 1,000 hours if the applicant applies before October 1, 2000; or

      (ii) 2,000 hours if the applicant applies on or after October 1, 2000.

HISTORY: An. Code 1957, art. 75A, § 2-302; 1989, ch. 3, § 1; 1999, ch. 438; 2008, ch. 536.