|
|
| THE EARLY YEARS OF THE STATE BOARD — 1900 TO 1933
|
By M. Kathryn Burkey, CPA
MACPA History Committee
As we get our final CPE hours and are in the process of preparing our biennial license renewal applications to practice as CPAs in Maryland, we are all aware that the Maryland State Board of Public Accountancy has direct control over the licensing and regulation of CPAs.
However, it is probably not common knowledge that the Board itself has gone through many
changes over the years since it was first formed in 1900.
Maryland became the third state to pass an accountancy law in 1900. It was known as
Chapter 719 of the Acts of 1900 of the General Assembly and provided for four examiners
of public accountants.
The initial Board was comprised of four gubernatorial appointments with the following
qualifications:
"Two shall be public accountants appointed from a list of six names proposed by the Maryland Association of Public Accountants, one for one year and one for two years; and
two practicing attorneys, one for one year and one for two years. At the expirations of these
terms, successors shall be appointed for two years."
The first four examiners as listed in the Maryland Manual, were J. Southgate Lemmon, Clayton C. Hall, Max Teichmann and Frank Blacklock. Each of these was re-appointed for a second term, and Mr. Hall served until 1908.
The requirements for the Board remained unchanged with one accountant and one attorney to
be appointed annually for a term of two years until 1916.
In that year, an additional member was added to the Board and the overall composition
changed. As summarized from the Maryland Manual, beginning after the 1916 legislation was signed:
"The Governor appoints three Certified Public Accountants, one for one year, one for two years and one for three years, and as these terms expire a successor is appointed for a full term of three years; together with one attorney for a term of two years and one economist,
selected from a list of three names submitted by the President of Johns Hopkins University,
for a term of two years."
The first economist was George E. Barnett who was initially appointed until 1918. He was re-appointed to a second two-year term.
Initially, the duty of the Examiners was to "examine all applicants for the title of 'Certified
Pubic Accountants,' and recommend to the Governor those fully qualified to be
commissioned as such."
The 1914-1915 edition of the Maryland Manual shows further definition of the Board’s role and an expansion of the Governor’s powers.
"The duties of this Board are to examine all applicants for certificates as Certified Public Accountants. Examinations shall be held at least once in each year and be conducted according to such rules and regulations as the Board may adopt. The results of the
examinations are reported to the Governor who issues certificates accordingly and the
Governor may revoke such certificates for cause."
|
|
|
|
