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§ 2-406. Permit to operate business practicing certified public accountancy; authorized activit...

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 4. Permits (Refs & Annos)
Effective: October 1, 2008
MD Code, Business Occupations & Professions, § 2-406
§ 2-406. Permit to operate business practicing certified public accountancy; authorized activities
Currentness
In general
(a) Subject to subsection (b) of this section and while a permit is in effect, it authorizes the holder to:
(1) operate a business through which an individual practices certified public accountancy; and
(2) represent to the public that the business provides the services of a licensed certified public accountant.
Individuals required to be licensed
(b) A permit authorizes the holder to provide a service that constitutes practicing certified public accountancy only if the service is performed by an individual who is licensed or otherwise authorized under this title to practice.
Representations to public
(c) A firm may use the title “CPA” or “CPA firm” without a permit issued under this section if the firm is performing other professional services that do not require a permit if:
(1) the firm performs those services through an individual with a practice privilege under § 2-321 of this title; and
(2) the firm performs those services in the state where the individual with a practice privilege retains a principal place of business.

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, § 2-406.
MD Code, Business Occupations & Professions, § 2-406, MD BUS OCCUP & PROF § 2-406
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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