# Business Occupations and Professions (GBO)

## Title 2. Accountants

### Subtitle 4. Permits

#### Section 2-404

(a) An applicant for a permit shall:

  (1) submit to the Board an application on the form that the Board provides; and

  (2) pay to the Board a nonrefundable application fee set by the Board.

(b) In addition to any other information required on an application form, the form shall require:

  (1) for a partnership applicant, a list of each partner who practices or who intends to practice certified public accountancy in the State;

  (2) for a limited liability company, a list of each member who practices or who intends to practice certified public accountancy in the State; and

  (3) for a corporate applicant, a list of all of the shareholders of the corporation.

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