The overriding consideration in determining whether a specific program or method of continuing education (CE) 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.
When a licensee submits a license renewal, the licensee affirms, under penalty of perjury, that the information contained in the application is true and correct to the best of their knowledge, information, and belief. It is extremely important that licensees accurately report CE earned when renewing a license. The Board regularly audits CE reported in conjunction with license renewals.
When a licensee's renewal application is chosen for audit, the licensee must submit documentation of each CE course taken including a brief description of the course, dates earned or attended, completion certification, and the name and background of the course presenter (if applicable). Once notified, licensees chosen for an audit will have 30 days to submit by mail or email an inventory and
documentation of CE claimed to the Board. The Board has developed an audit inventory sheet
(Excel) that can be downloaded and used by licensees to report their CE. View a
sample inventory sheet (Excel).
The downloadable worksheet can also be used to contemporaneously keep track of CE earned during a licensing period for ease of reporting the next time a licensee renews. The inventory sheet can also be easily retrieved should the licensee be selected for audit.
The Board does not view favorably misrepresentation of any type on applications. Any individual who cannot provide documentation of CE reported on a renewal application is subject to disciplinary action by the Board. Disciplinary action could include a reprimand, license suspension or revocation, and or a fine.
Duration of qualifying CE programs
The Board will calculate qualifying continuing education credits as follows:
- 50 minutes of instruction shall be considered equivalent to 1 credit hour;
- 25 minutes of instruction shall be considered equivalent to .5 (one half) credit hour; and
- 10 minutes of instruction shall be considered equivalent to .2 (two-tenths) credit hour.
Support documentation explanation
The following documentation must be attached to the CE Audit Inventory Checklist:
- Completion certificate of course attended;
- If the course in not offered by a NASBA CPE Registry
approved sponsor/program, in addition to the course completion certificate include:
Attendance documentation (dates of attendance/course completion) in the form of a certificate of attendance, attendance letters, examination completion (home study) notice, grade notice (college or university), etc.;
Specific hours of attendance in the form of hourly schedules of attendance;
An outline, syllabus, or other detail reflecting the subject matter of the courses attended.
The background qualifications of the instructor(s) in the program attended.