§ 21-205

(a) In addition to any powers set forth elsewhere, the Board may adopt:

(1) any bylaw that is necessary to do the business of the Board; and

(2) any regulation to carry out this title.

(b) In addition to any duties set forth elsewhere, the Board shall:

(1) adopt rules of professional conduct as appropriate to establish a high standard of integrity and dignity for the practice of individual tax preparation;

(2) select and administer examinations;

(3) establish fees;

(4) maintain a list of all authorized individual tax preparers registered by the Board;

(5) maintain a record of its proceedings;

(6) maintain records of all complaints regarding individual tax preparers in the State; and

(7) report to the General Assembly, in accordance with § 2–1257 of the State Government Article.

(c) On or before January 1, 2026, after allowing for public input by the tax preparer community, the Board shall publish on the Board’s website a code of ethics and rules of professional conduct for engaging in the practice of individual tax preparation.