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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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BUSINESS OCCUPATIONS AND PROFESSIONS |
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TITLE 2. ACCOUNTANTS |
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SUBTITLE 6. PROHIBITED ACTS; PENALTIES |
§ 2-602. Providing services without permit
Latest version.
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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.