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Rights & Recognition Max Teichman, MACPA 2012 PIU / Town Hall Leg / Reg Update

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Rights & Recognition Max Teichman, Frank Blacklock • Privilege of Self- AG opinion of 1981 & William Rogers Regulation Grants rights to non- SB 560 Defeated Maryland Corporate • Right to Sole Control CPAs for Reviews & Accountability Act Comps. over an Area of Practice MACPA requests reversal of AG Opinion – “This is not an audit” language added / stops MACPA wins use of ACPA “consultants” in firm MarylandS M al sever to letterhead at State pts Special attem 1924 Board d Session State Board of amen Accountancy law Accounting Oct – Nov Reform formed Maryland gin task Force As bendS becomes the 1st n-CP at 2 No pts addresses SOX MA attem license S state to restrict Tier HB 1261 re-writes State Board Hearing practice for CPA Law - 1986 May 1, 2003 Ame MACPA amendments Tax CPAs to ed requirements fail tries MAC PA CPE MAC to pass 74 sim n 19 Bill i 975 MACPA Forms Task Force and Ed &1 surveys members • CPA Bill signed April 10, 1900 88% Sub Equivalency 76% Peer Review & Safe • MD is 3rd state (NY & PA) Harbor Terry Hancock 68% Non-CPA Ownership chairs/ Larry Kamanitz Dawson Grove Legislative Allen Del/ chairs chairs Committee chairs Legislative Legislative Legislat Committee Committee Commit

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