Maryland Code, Business Occupations and Professions § 2-4A-05

(1) have and maintain an active license as a certified public accountant in this or any other state;

(2) possess a level of knowledge of applicable professional standards acceptable to the Board;

(3) possess at least 5 years recent experience in the practice of public accounting;

(4) have received a passing report on the most recent peer review of the prospective peer reviewer; and

(5) complete an appropriate training course as determined by the Board.

(1) prepare a report of findings in accordance with the standards for performing and reporting on peer reviews of the American Institute of Certified Public Accountants; and

(2) maintain the report for a period of 3 years.

(1) been directed to take corrective action and has failed to satisfy the peer reviewer that such action has been completed in a timely manner;

(2) received a second consecutive report indicating pass with deficiencies; or

(3) received a failing report.

(1) violates any provision of this title;

(2) violates any regulation adopted by the Board; or

(3) is sanctioned by any state board of accountancy or any unit of State or federal government.