This chapter establishes criteria for the Uniform CPA Examination, which:

1. A. Tests the knowledge and skills required by the Board for performance as an entry-level certified public accountant; and
2. B. Includes the subject areas of accounting, auditing, and related knowledge and skills as the Board may require.

Authority: Business Occupations and Professions Article, §§2-207, 2-303, 2-305, and 2-307, Annotated Code of Maryland

Effective date: March 29, 2004 (31:6 Md. R. 508)

Regulation .03 amended effective December 31, 2007 (34:26 Md. R. 2262); October 3, 2011 (38:20 Md. R. 1202); April 28, 2014 (41:8 Md. R. 470)

Regulation .03A amended effective May 18, 2009 (36:10 Md. R. 716)

Regulation .03A, B, F amended effective January 8, 2024 (50:26 Md. R. 1131)

Regulation .04J adopted effective June 29, 2020 (47:13 Md. R. 641)

Regulation .05B, C amended effective January 8, 2024 (50:26 Md. R. 1131)