(a) (1) In order to take the examination, an applicant shall have satisfactorily completed 120 semester hours or their equivalent, and hold a baccalaureate or higher degree that meets the requirements of this section. (2) In order to become licensed, in addition to the other qualifications for a license set forth in this subtitle, an applicant shall have satisfactorily completed 150 semester hours or their equivalent, including the attainment of a baccalaureate or higher degree that meets the requirements of this section. (b) The applicant shall have completed for the degree a curriculum that the Board considers to constitute: (1) a major in accounting; or (2) a substantial equivalent to a major in accounting, of which required credits or courses may be taken at any 2- or 4-year regionally accredited institution of higher education. (c) The degree required under this section shall be awarded by a school, college, university, or other institution that: (1) is a member of the Association to Advance Collegiate Schools of Business; (2) is a member of the Accreditation Council for Business Schools and Programs; (3) is accredited by or is a constituent unit of an institution accredited by: (i) the Middle States Association of Colleges and Schools; or (ii) the equivalent regional accrediting association for other regional areas; or (4) is recognized and approved by the Board. (d) (1) The Board may use the services of any institution that it considers appropriate to determine what constitutes a substantial equivalent to a major in accounting under subsection (b)(2) of this section. (2) If the Board uses an institution to determine curriculum equivalencies, the Board may accept as final the determination of that institution.
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