1. A. In this chapter, the following terms have the meanings indicated.

2. B. Terms Defined.

   1. (1) “Application date” means:

      1. (a) The date and time an online license application is electronically submitted to the Board;
      2. (b) The date a mailed, paper license application is postmarked by the U.S. Postal Service; or
      3. (c) The date a paper license application otherwise delivered is stamped by the Board.
   2. (2) “Carried forward” means eligible to be counted towards the continuing education requirement for the following 2-year licensing term.

   3. (3) “Certificate of attendance” means a document issued and signed by the instructor, or other qualified program representative, that:

      1. (a) Certifies an individual’s attendance at a continuing education program; and

      2. (b) Includes the following:

         1. (i) The name of the attendee;
         2. (ii) The title of the program;
         3. (iii) The subject matter presented;
         4. (iv) The method by which the subject matter was presented;
         5. (v) The number of credit hours earned by the attendee;
         6. (vi) The name of the entity sponsoring the program; and
         7. (vii) The date of the program.

   4. (4) “Certificate of completion” means a document issued and signed by a qualified program representative that:

      1. (a) Certifies that an individual has successfully completed the learning objectives of the continuing education program; and

      2. (b) Includes the following:

         1. (i) The name of the attendee;
         2. (ii) The title of the program;
         3. (iii) The subject matter presented;
         4. (iv) The method by which the subject matter was presented;
         5. (v) The number of credit hours earned by the attendee;
         6. (vi) The name of the entity sponsoring the program;
         7. (vii) The date of the program; and
         8. (viii) The registry number of the program sponsor.
   5. (5) “Continuing education publication” means information pertaining to the practice of public accountancy prepared and issued for distribution or sale to the public for the purpose of providing continuing education instruction.

Authority: Business Occupations and Professions Article, §§2-207(a), 2-311, and 2-312, Annotated Code of Maryland

Effective date: January 5, 1977 (4:1 Md. R. 17)

Chapter revised effective August 25, 1978 (5:17 Md. R. 1329)

Regulation .01 amended effective January 26, 1987 (14:2 Md. R. 128)

Regulation .01B amended effective February 28, 1994 (21:4 Md. R. 276)

Regulation .02 amended effective January 26, 1987 (14:2 Md. R. 128); October 1, 2006 (32:23 Md. R. 1825); May 18, 2009 (36:10 Md. R. 716)

Regulation .02A amended and C repealed effective August 15, 1983 (10:16 Md. R. 1454)

Regulation .02A amended effective December 28, 1998 (25:26 Md. R. 1921)

Regulation .02C adopted effective September 9, 1996 (23:18 Md. R. 1316)

Regulation .02D amended effective May 17, 2010 (37:10 Md. R. 721)

Regulation .02E amended effective December 31, 2007 (34:26 Md. R. 2261)

Regulation .02F adopted effective May 17, 2010 (37:10 Md. R. 721)

Regulation .03 amended effective November 30, 1987 (14:24 Md. R. 2554); December 28, 1998 (25:26 Md. R. 1921); May 18, 2009 (36:10 Md. R. 716)

Regulation .03B, E amended effective January 26, 1987 (14:2 Md. R. 128)

Regulation .03H adopted effective December 31, 2007 (34:26 Md. R. 2262)

Regulation .04 amended effective January 26, 1987 (14:2 Md. R. 128); December 28, 1998 (25:26 Md. R. 1921)

Regulation .04B amended effective December 31, 2007 (34:26 Md. R. 2261)

Regulation .04D adopted effective September 9, 1996 (23:18 Md. R. 1316)

Regulation .04D repealed effective December 28, 1998 (25:26 Md. R. 1921)

Regulation .04D adopted effective April 28, 2014 (41:8 Md. R. 470)

Regulation .05 amended effective January 26, 1987 (14:2 Md. R. 128)

Chapter revised effective March 30, 2015 (42:6 Md. R. 511)