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09.24.01 - Board of Public Accountancy - Pending Regulations




09.24.01 General Regulation

Authority: Business Occupations and Professions Article, §§2-102, 2-207, 2-209, 2-304—2-307, 2-309, 2-311, 2-313, and 2-416, Annotated Code of Maryland

Notice of Proposed Action

The Board of Public Accountancy proposes to amend Regulation .06 under COMAR 09.24.01 General Regulations. This action was considered at a public meeting held on December 3, 2013, notice of which was given by publication in 40:22 Md. R. 1898 (November 1, 2013), pursuant to State Government Article, §10-506(c)(1), Annotated Code of Maryland.

Statement of Purpose

The purpose of this action is to require licensees and permit holders to report criminal convictions or administrative sanctions by another state or federal agency within 30 days of the conviction or administrative sanction. Currently, licensees and permit holders are only required to report this information every 2 years at the time of license or permit renewal. The regulation places an affirmative duty on licensees and permit holders to promptly report convictions or administrative sanctions to the Board.

Comparison to Federal Standards

There is no corresponding federal standard to this proposed action.

Estimate of Economic Impact

The proposed action has no economic impact.

Economic Impact on Small Businesses

The proposed action has minimal or no economic impact on small businesses.

Impact on Individuals with Disabilities

The proposed action has no impact on individuals with disabilities.

Opportunity for Public Comment

Comments may be sent to Dennis L. Gring, Executive Director, Board of Public Accountancy, 500 North Calvert Street, or call 410-230-6224, or email to, or fax to 410-962-8482. Comments will be accepted through February 28, 2014. A public hearing has not been scheduled.

Open Meeting

Final action on the proposal will be considered by the Board of Public Accountancy during a public meeting to be held on April 1, 2014 at 9 a.m., at 500 North Calvert Street, Third Floor Conference Room, Baltimore, MD 21202.

.06 Code of Professional Conduct.
  A.—I. (text unchanged)
  J. Requirement to Disclose Conviction or Sanction to Board.
    (1) A licensee or permit holder shall disclose to the Board that the licensee or permit holder has been:
      (a) Convicted of a felony under the laws of the United States or any state;
      (b) Convicted of a misdemeanor under the laws of the United States or any state; or
      (c) Sanctioned by a unit of federal or state government, or any regulatory entity established by law.
    (2) The disclosure under §J(1) of this regulation shall be made:
      (a) In writing; and
      (b) Within 30 days of the date of the conviction or sanction.
    (3) The fact that a licensee or permit holder has appealed a conviction or sanction does not relieve the licensee or permit holder of the obligation to comply with §J of this regulation.