§ 2–406
Statutes in effect as of October 1, 2026.
Md. Code Ann., Bus. Occ. & Prof. § 2-406 (2026)
Title 2. Accountants
Subtitle 4. Permits
§ 2–406LinkCopy Citation
(a)
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)
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)
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.