Section 21-309 – Continuing Education
(a) (1) The Board shall adopt regulations that create, in accordance with this section, continuing education requirements as a condition to the renewal of a registration issued under this subtitle. (2) An individual shall complete at least 16 hours of continuing education activities every 2 years. (b) The continuing education requirements shall: (1) ensure reasonable knowledge about the current trends […]
Section 21-310 – Regulations for Reinstatement of Registration on Failure to Renew
The Board shall adopt regulations for the reinstatement of the registration of an individual who has failed to renew a registration for any reason if the individual: (1) otherwise is entitled to be registered; (2) complies with the continuing education requirement that the Board sets for this purpose; and (3) pays to the Board: (i) all past due renewal […]
Section 21-311 – Denial, Suspension, Revocation of Registration; Reprimands; Penalties
(a) Subject to the hearing provisions of § 21–312 of this subtitle, the Board, on the affirmative vote of a majority of its members then serving, may deny a registration to any applicant, reprimand any registered individual, or suspend or revoke a registration if the applicant or registered individual: (1) fraudulently or deceptively obtains or attempts to […]
Section 21-301 – Registration Required
An individual shall be registered by the Board before the individual may provide individual tax preparation services in the State.