§ 2-402. Qualifications of partnerships
West's Annotated Code of MarylandBusiness Occupations and ProfessionsEffective: October 1, 2008
Effective: October 1, 2008
MD Code, Business Occupations & Professions, § 2-402
§ 2-402. Qualifications of partnerships
(b) The partnership shall:
(c) An individual who is not licensed to practice certified public accountancy in this State or another state may have an ownership interest in the partnership if:
(d) At least 1 general partner and any other partner who practices or intends to practice certified public accountancy in the State shall be licensed by the Board to practice certified public accountancy in the State or qualify for a practice privilege under § 2-321 of this title.
Credits
Added by Acts 1989, c. 3, § 1, eff. Oct. 1, 1989. Amended by Acts 2001, c. 44, § 1, eff. Oct. 1, 2001; Acts 2008, c. 536, § 1, eff. Oct. 1, 2008.
Formerly Art. 75A, § 2-402.
MD Code, Business Occupations & Professions, § 2-402, MD BUS OCCUP & PROF § 2-402
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document |