Terms Used In Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 21-309

  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See
(a) (1) The Board shall adopt regulations that create, in accordance with this section, continuing education requirements as a condition to the renewal of a registration issued under this subtitle.

(2) An individual shall complete at least 16 hours of continuing education activities every 2 years.

(b) The continuing education requirements shall:

(1) ensure reasonable knowledge about the current trends in federal and State tax preparation services;

(2) ensure that the programs approved for compliance with the continuing education requirements are available at reasonable intervals throughout the State; and

(3) provide an individual 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 approved by the Board;

(iv) seminars provided by governmental units; and

(v) other seminars or symposiums related to tax preparation services.

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

(d) (1) The regulations adopted under this section shall provide a system for reporting and recording the program hours earned by the individual.

(2) The Board may not require an individual to submit scores or grades earned during participation by the individual in a program.

(e) (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 an application fee, as set by the Board.