# Business Occupations and Professions (GBO)

## Title 2. Accountants

### Subtitle 3. Licenses

#### Section 2-301

Except as provided in Sec. 2-321 of this subtitle or Sec.Sec. 10-14A-03 and 10-14B-03 of the State Government Article, an individual shall be licensed by the Board before the individual may practice certified public accountancy in the State.

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Md. Code Ann., Bus. Occ. & Prof. (as displayed at mgaleg.maryland.gov, October 16, 2026)