(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.
Maryland Legal Code