Md. Code Ann., Bus. Occ. & Prof. § 2-602
Permit required for partnership, limited liability company, or corporation to operate certified public accountancy business
Effective Oct 1, 2008Added by Acts 1989, c. 3, § 1, eff. Oct. 1, 1989. Amended by Acts 1993, c. 459, § 2; Acts 2008, c. 536, § 1, eff. Oct. 1, 2008.State of Maryland
- (1) the business is a partnership, limited liability company, or corporation; and
- (2) except as otherwise provided under § 2-401 of this title, the partnership, limited liability company, or corporation holds a permit issued by the Board.
Except for a licensed certified public accountant or an individual practicing under a practice privilege under § 2-321 of this title who operates a business as a sole practitioner, a person may not operate a business through which certified public accountancy is practiced, unless:
Added by Acts 1989, c. 3, § 1, eff. Oct. 1, 1989. Amended by Acts 1993, c. 459, § 2; Acts 2008, c. 536, § 1, eff. Oct. 1, 2008.
Formerly Art. 75A, § 2-602.