Code of Maryland Regulations
Title 09 - MARYLAND DEPARTMENT OF LABOR
Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY
Chapter 09.24.02 - Continuing Education
Section 09.24.02.04 - Qualifying Continuing Education Programs and Methods
Universal Citation: MD Code Reg 09.24.02.04
Current through Register Vol. 51, No. 19, September 20, 2024
A. The overriding consideration in determining whether a specific program or method qualifies is that it shall be a program or method of learning which contributes directly to the professional competence of an individual after this individual has been licensed to practice certified public accountancy.
B. Group Continuing Education Programs.
(1) A
group continuing education program will qualify only if it meets §A of
this regulation
(2) Types
of group continuing education programs would include:
(a) Professional development programs of
recognized national and state accounting organizations and their chapters;
(b) Technical sessions at meetings
of recognized national and state accounting organizations and their chapters;
(c) Non-credit courses at
universities and colleges;
(d)
In-firm education programs; and
(e) Programs offered by other recognized
professional or industrial organizations.
(3) An individual who reports participation
in a qualifying group continuing education program to satisfy the continuing
education requirements of this chapter shall provide, upon the Board's request,
the following documentation:
(a) A
certificate of completion; or
(b)
A certificate of attendance.
C. University and College Courses.
(1) University and college courses taken for
academic credit at an institution of higher education that meets the
requirements of Business Occupations and Professions Article, §2-303(c),
Annotated Code of Maryland, will qualify only if §A of this regulation is
met.
(2) Credit towards the
continuing education requirement will be calculated as follows:
(a) 15 hours for each semester hour credit;
and
(b) 10 hours for each quarter
hour credit.
(3) An
individual who reports completion of a university or college course to satisfy
the continuing education requirements of this chapter shall provide, upon the
Board's request, an official transcript that includes the course.
D. Other Programs.
(1) A program other than a group program will
qualify only if
the program meets the requirements of §A of this regulation.
(2) An individual who reports participation
in a program other than a group continuing education program to satisfy the
continuing education requirements of this chapter shall provide, upon the
Board's request, the following documentation:
(a) A certificate of completion; or
(b) A certificate of
attendance.
(3)
Electronic Self-Study. In order to qualify, an electronic self-study program of
10-minute duration must include:
(a) At least
one stated learning objective; and
(b) Require the participant to correctly
answer at least two final assessment questions at the end of the program.
E. Peer Reviews.
(1) A peer review shall qualify if
conducted in accordance with Business Occupations and Professions Article,
Title 2, Subtitle 4A, Annotated Code of Maryland, and COMAR 09.24.06.
(2) Calculation of Credit for Peer Reviews.
(a) Only an individual in a firm that
receives a "passing" peer review report with no deficiencies may receive
credit.
(b) The peer reviewer
shall allocate the credit hours among the engagement personnel in attendance at
the exit conference for the peer review.
(c) The peer reviewer shall allocate a
maximum of:
(i)12 hours for an
engagement review; and
(ii) 16
hours for a system review.
(d) Peer review credit hours may not exceed
16 credit hours per individual for any license period.
(3) An individual who reports participation
in a peer review to satisfy the continuing education requirements of this
chapter shall provide, upon the Board's request, a written certification signed
and dated by the peer reviewer indicating the following:
(a) The name of the individual receiving
credit;
(b) The name of the
reviewed firm;
(c) The permit
number of the reviewed firm;
(d)
The type of peer review performed; and
(e) The number of credit hours awarded to the
individual.
F. Continuing Education Publications.
(1) An individual may receive continuing
education credit for authoring or contributing to a continuing education
publication that:
(a) Meets §A of this
regulation; and
(b) Has been
reviewed prior to publication by a qualified independent party.
(2) Credit Hours.
(a) The Board shall determine the number of
credit hours to be awarded to an individual for authoring or contributing to a
continuing education publication based on the time spent by the individual:
(i) Performing research associated with the
continuing education publication; and
(ii) Writing the continuing education
publication.
(b) An
individual may be awarded a maximum of 10 credit hours for each continuing
education publication.
(c)
Continuing education publication credit hours may not exceed 40 credit hours
per individual for any license period.
(3) Documentation. An individual who reports
authoring or contributing to a continuing education publication to satisfy the
continuing education requirements of this chapter shall provide, upon the
Board's request, the following documentation:
(a) For printed media, the individual shall
provide a copy of the published work.
(b) For digital media, the individual shall
provide a copy of the published work.
(c) For online media, the individual shall
provide:
(i) The complete uniform resource
locator of the published work;
(ii)
The title of the published work; and
(iii) The date of the published work.
(d) For all types of
media, the individual shall, on a form provided by the Board:
(i) Certify the hours spent by the individual
researching and writing the continuing education publication; and
(ii) Identify the independent party who
reviewed the continuing education publication.
G. Services as a Teacher, Lecturer, or Discussion Leader.
(1) An
individual may receive continuing education credit for services as a teacher,
lecturer, or discussion leader that meet §A of this regulation.
(2) Credit Hours.
(a) An individual who provides services as a
teacher, lecturer, or discussion leader will be awarded credit hours for a
presentation of a course or program in the following amounts:
(i) For a university or college course
offered at an institution of higher education that meets the requirements of
Business Occupations and Professions Article, §2-303(c),
Annotated Code of Maryland, the individual shall receive 15 hours of continuing
education for each semester hour credit of the course and 10 hours of
continuing education for each quarter hour credit of the course; or
(ii) For any other course or program, the
individual shall receive three times the credit hours of the course or program.
(b) Credit hours for
services as a teacher, lecturer, or discussion leader may not exceed 45 credit
hours per individual for any license period.
(c) An individual may only be awarded credit
hours for the first time presentation of a course or program within a 2-year
license term.
(3)
Documentation. An individual who reports services as a teacher, lecturer, or
discussion leader to satisfy the continuing education requirements of this
chapter shall provide, upon the Board's request, the following documentation:
(a) The professional credentials of the
individual;
(b) The name of the
course or program;
(c) The group
or institution offering the course or program;
(d) An outline or syllabus of the subject
matter presented;
(e) The date of
the presentation;
(f) The location
of the presentation; and
(g) The
duration of the presentation.
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