Maryland § 2-4A-02

Full text of Maryland Maryland Code § 2-4A-02, with citation guidance and answers to common questions.

§ 2-4A-02.

    (a)    (1)    A licensee or permit holder who performs any of the services described in § 2-4A-04 of this subtitle shall be required to undergo, at least once every 3 years, a peer review.

        (2)    The Board may modify the peer review requirement for a licensee or permit holder upon a showing of good cause.

    (b)    A peer review shall be performed and recorded in accordance with standards no less stringent than those set forth in the standards for performing and reporting on peer reviews of the American Institute of Certified Public Accountants.

    (c)    The Board must approve a peer review program other than the peer review program of the American Institute of Certified Public Accountants prior to its use to satisfy the requirements of this section.

    (d)    A licensee or permit holder shall affirm under the penalties of perjury on a standard form provided by the Board compliance with the peer review requirement at the time of license or permit renewal.

Frequently Asked Questions About Maryland § 2-4A-02

What does Maryland Code § 2-4A-02 cover?

Section 2-4A-02 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Maryland § 2-4A-02?

A common citation format is "Maryland Code § 2-4A-02" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Maryland law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.

How does Maryland § 2-4A-02 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.