1. (1) a person may not practice, attempt to practice, or offer to practice certified public accountancy in the State unless licensed by the Board or qualified for a practice privilege under § 2-321 of this title; and

2. (2) a licensee on emeritus status under § 2-313.1 of this title may not:

   1. (i) practice, attempt to practice, or offer to practice certified public accountancy in the State;
   2. (ii) sign or certify financial statements, tax returns, or audit reports; or
   3. (iii) provide attestation services.

Except as otherwise provided in this title:

Added by Acts 1989, c. 3, § 1, eff. Oct. 1, 1989. Amended by Acts 2008, c. 536, § 1, eff. Oct. 1, 2008; Acts 2025, c. 404, § 1, eff. July 1, 2025; Acts 2025, c. 405, § 1, eff. July 1, 2025.

Formerly Art. 75A, § 2-601.