Except sole proprietorships, any firm in which certified public accountancy is practiced shall have a permit issued by the Board under the requirements in Business Occupations and Professions Article, Title 2, Subtitle 4, Annotated Code of Maryland.

Authority: Business Occupations and Professions Article, §§2-207 and 2-401—2-403, Annotated Code of Maryland

Effective date: September 29, 2003 (30:19 Md. R. 1331)

Regulation .04 amended effective May 18, 2009 (36:10 Md. R. 716)