- A. A renewal applicant shall complete at least 16 hours of qualifying continuing education for each 2-year registration term.
- B. A minimum of 4 hours of the continuing education for each 2-year registration term shall be in Maryland tax-related subjects.
- C. The Board may accept continuing education hours approved by the Internal Revenue Service.
- D. Continuing education hours earned in excess of the 16 hours for a 2-year registration term shall not be credited towards the continuing education requirement for a subsequent 2-year registration term.
Authority: Business Occupations and Professions Article, §§21-205, 21-308 and 21-309, Annotated Code of Maryland
Effective date: March 5, 2012 (39:4 Md. R. 336