Md. Code Ann., Bus. Occ. & Prof. § 2-406
Permit to operate business practicing certified public accountancy; authorized activities
Effective Oct 1, 2008Added by Acts 1989, c. 3, § 1, eff. Oct. 1, 1989. Amended by Acts 2008, c. 536, § 1, eff. Oct. 1, 2008.State of Maryland
(a) Subject to subsection (b) of this section and while a permit is in effect, it authorizes the holder to:
- (1) operate a business through which an individual practices certified public accountancy; and
- (2) represent to the public that the business provides the services of a licensed certified public accountant.
- (b) A permit authorizes the holder to provide a service that constitutes practicing certified public accountancy only if the service is performed by an individual who is licensed or otherwise authorized under this title to practice.
(c) A firm may use the title “CPA” or “CPA firm” without a permit issued under this section if the firm is performing other professional services that do not require a permit if:
- (1) the firm performs those services through an individual with a practice privilege under § 2-321 of this title; and
- (2) the firm performs those services in the state where the individual with a practice privilege retains a principal place of business.
Added by Acts 1989, c. 3, § 1, eff. Oct. 1, 1989. Amended by Acts 2008, c. 536, § 1, eff. Oct. 1, 2008.
Formerly Art. 75A, § 2-406.