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§ 2-603. Representations to the public; individuals practicing certified public accountancy

West's Annotated Code of MarylandBusiness Occupations and ProfessionsEffective: October 1, 2008

West's Annotated Code of Maryland
Business Occupations and Professions
Title 2. Accountants (Refs & Annos)
Subtitle 6. Prohibited Acts; Penalties (Refs & Annos)
Effective: October 1, 2008
MD Code, Business Occupations & Professions, § 2-603
§ 2-603. Representations to the public; individuals practicing certified public accountancy
In general
(a) Subject to subsection (b) of this section and unless authorized under this title to practice certified public accountancy, a person may not represent to the public, by use of a title, including “licensed certified public accountant”, “certified public accountant”, “public accountant”, or “auditor”, by use of the abbreviation “CPA”, by description of services, methods, or procedures, or otherwise, that the person is authorized to practice certified public accountancy in the State.
Description of position, title, or office held by individual
(b) Subsection (a) of this section does not prohibit:
(1) the description of a principal, officer, or employee of an organization by the position, title, or office that the individual holds in the organization; or
(2) a partnership, limited liability company, or corporation that holds a permit or is exempt from the permit requirement under § 2-401 of this title from using, in connection with the name of the partnership, limited liability company, or corporation, any of the terms or the abbreviation to which subsection (a) of this section refers.
Display or distribution using name
(c)(1) The display, distribution, or other use by a person of the person's name, in conjunction with any of the following list of titles or abbreviations in a card, sign, advertisement, directory listing, or other instrument or device, is, in any proceeding under this title, prima facie evidence that the person represents to the public that the person is authorized to practice certified public accountancy:
(i) “licensed certified public accountant”;
(ii) “certified public accountant”;
(iii) “public accountant”;
(iv) “auditor”; or
(v) an abbreviation of any of these titles.
(2) In a proceeding under this title, evidence of a single representation described in paragraph (1) of this subsection is, without evidence of a general course of conduct, adequate to justify a finding that a person has represented to the public that the person is authorized to practice certified public accountancy in the State.

Credits

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, § 2-603.
MD Code, Business Occupations & Professions, § 2-603, MD BUS OCCUP & PROF § 2-603
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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