§ 2-406. Scope of permit

   (a) In general. -- 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.

(b) Practice limited to authorized individuals. -- 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.

(c) Use of title without permit. -- 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.

HISTORY: An. Code 1957, art. 75A, § 2-406; 1989, ch. 3, § 1; 2008, ch. 536.