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§ 2-602. Permit required for partnership, limited liability company, or corporation to operate ...

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, § 2-602
§ 2-602. Permit required for partnership, limited liability company, or corporation to operate certified public accountancy business
Currentness
Except for a licensed certified public accountant or an individual practicing under a practice privilege under § 2-321 of this title who operates a business as a sole practitioner, a person may not operate a business through which certified public accountancy is practiced, unless:
(1) the business is a partnership, limited liability company, or corporation; and
(2) except as otherwise provided under § 2-401 of this title, the partnership, limited liability company, or corporation holds a permit issued by the Board.

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, § 2-602.
MD Code, Business Occupations & Professions, § 2-602, MD BUS OCCUP & PROF § 2-602
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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