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§ 2-604. Representations to the public; businesses 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, § 2-604
§ 2-604. Representations to the public; businesses practicing certified public accountancy
In general
(a) Subject to subsection (b) of this section and unless a person holds a permit issued by the Board or is otherwise authorized under this title to practice certified public accountancy, the person may not represent to the public, by use of a title, including “licensed certified public accountants”, “certified public accountants”, “public accountants”, or “auditors”, by use of the abbreviation “CPA”, by description of services, methods, or procedures, or otherwise, that the person holds a permit or otherwise is authorized to operate a business through which certified public accountancy is practiced in the State.
Practice privileges for solo practitioners
(b) Subsection (a) of this section does not apply to a licensed certified public accountant or an individual practicing under a practice privilege under § 2-321 of this title who operates the business as a sole practitioner.

Credits

Added by Acts 1989, c. 3, § 1, eff. Oct. 1, 1989. Amended by Acts 2008, c. 536, § 1, eff. Oct. 1, 2008.
Formerly Art. 75A, § 2-604.
MD Code, Business Occupations & Professions, § 2-604, MD BUS OCCUP & PROF § 2-604
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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