27,054 sections across 3,237 Maryland regulatory chapters.
COMAR 09.24.04.03 Registration of the Firm
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.03 Registration of the Firm. Any firm in which certified public accountancy is practiced shall designate and identify to the Board an individual licensed to practice certified public accountancy in this State who shall be responsible for the proper registration of the firm and c…
COMAR 09.24.04.04 Nonlicensee Owners
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.04 Nonlicensee Owners. A. An individual not licensed to practice certified public accountancy may have an ownership interest in a firm in which certified public accountancy is practiced, if the individual is an active participant in the business of the firm or its affiliated ent…
COMAR 09.24.05.01 Purpose
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.01 Purpose. This chapter establishes criteria for the Uniform CPA Examination, which: A. Tests the knowledge and skills required by the Board for performance as an entry-level certified public accountant; and B. Includes the subject areas of accounting, auditing, and related kno…