(a) Subject to the provisions of this section, the Board may waive any
examination requirement of this subtitle for:
(1) a certified public accountant licensed by another state; or
(2) the holder of a license, certificate, or degree that is issued by
another country and is recognized as authority for the holder to
practice public accountancy in that country in a manner comparable to
practicing certified public accountancy in this State.
(b) The Board may grant a waiver under this section only if the applicant:
(1) is of good character and reputation;
(2) is at least 18 years of age;
(3) pays to the Board an application fee of $50; and
(4) (i) provides adequate evidence that, at the time the applicant was licensed
by the other state or country, the applicant met educational,
examination, and experience requirements that were substantially
equivalent to those then required by the laws of this State; or
(ii) after passing the Uniform Public Accountancy Examination, has obtained,
outside of this State, 4 years of practical work experience, as defined
in § 2-302(f) of this subtitle, within the last 10 years immediately
preceding submission of the application.
|
