§ 2-312. Continuing education

   (a) In general. --

   (1) The Board shall adopt regulations that set, in accordance with this section, continuing education requirements as a condition to the renewal of licenses under this subtitle.

   (2) A continuing education requirement does not apply to the first renewal of a license.

   (3) (i) To qualify for any further renewal of a license under this subtitle, a licensee shall complete, for each 2-year license term, at least 80 hours in programs that the Board approves.

      (ii) If a licensee completes more than 80 hours during a 2-year license term, the Board shall credit the excess hours to the requirements for the following term.

   (4) Except as provided under paragraph (5) of this subsection, a licensee may not be required to take an examination to qualify for license renewal under this section.

   (5) On request of a licensee, the Board may allow the licensee to substitute the passage of an examination for a number of program hours. If the Board grants a request under this paragraph, the Board shall determine the number of program hours that the licensee may satisfy by passage of the examination.

(b) Criteria for requirements. -- The Board shall set continuing education requirements under this section:

   (1) to ensure reasonable knowledge about the current practice of accountancy by certified public accountants and, thus, to ensure a high standard of practice in the profession;

   (2) to provide for programs in the various specialized areas of accountancy in which certified public accountants practice;

   (3) to provide a licensee with alternative ways by which to qualify through a variety of programs, which may include:

      (i) professional development programs;

      (ii) technical sessions of professional societies or chapters;

      (iii) college courses;

      (iv) formal, organized, in-firm educational programs of certified public accounting firms;

      (v) seminars provided by governmental units; and

      (vi) other seminars or symposiums related to the practice of accountancy; and

   (4) to ensure that the programs approved for compliance with the continuing education requirements are available at reasonable intervals throughout the State.

(c) Continuing education committee. --

   (1) The Board may appoint a continuing education committee to help the Board in carrying out this section.

   (2) Each member of a continuing education committee shall be a licensed certified public accountant.

   (3) A continuing education committee shall have the duties that the Board assigns.

(d) Reporting system. -- The regulations adopted under this section shall provide for a system for reporting and recording the program hours that each licensee earns. However, the Board may not require a licensee to submit scores or grades earned during participation by the licensee in a program.

(e) Agreement to conduct approved program. --

   (1) The Board may enter into written agreements with qualified persons wishing to conduct approved programs.

   (2) A person seeking approval by the Board for this purpose shall:

      (i) submit to the Board an application on the form that the Board provides; and

      (ii) pay a continuing education provider fee set by the Board.

   (3) Agreements entered into under this section shall expire on April 30 of each even-numbered year.

HISTORY: An. Code 1957, art. 75A, § 2-312; 1989, ch. 3, § 1; 1991, ch. 47; 2006, ch. 156; 2009, chs. 30, 31.