# Business Occupations and Professions (GBO)

## Title 2. Accountants

### Subtitle 4. Permits

#### Section 2-406

(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 Sec. 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.

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