The overriding consideration in determining whether a specific program or method of continuing education qualifies is that it shall be a program or method of learning which contributes directly to the professional competence of an individual after the individual has been licensed to practice certified public accountancy. The Board reserves the authority to determine whether a particular course of continuing education meets the requirements of the regulations (COMAR 09.24.02.04) for qualifying CE for use by a licensee.
CE Audit Inventory Reporting Procedures
COMAR 09.24.02.01 - Citation of Regulations, Applicability, and Purpose
COMAR 09.24.02.02 - Definitions
COMAR 09.24.02.03 - Basic Requirement
COMAR 09.24.02.04 - Qualifying Continuing Education Programs and Methods.
COMAR 09.24.02.05 - Controls and Reporting
COMAR 09.24.02.06 - Exceptions