<?xml version='1.0' encoding='utf-8'?>
<section article="gbo" article_name="Business Occupations and Professions" number="2-406" title_number="2" title_name="Accountants" subtitle_number="4" subtitle_name="Permits">
  <level label="a">
    <text>Subject to subsection (b) of this section and while a permit is in effect, it authorizes the holder to:</text>
    <level label="1">
      <text>operate a business through which an individual practices certified public accountancy; and</text>
    </level>
    <level label="2">
      <text>represent to the public that the business provides the services of a licensed certified public accountant.</text>
    </level>
  </level>
  <level label="b">
    <text>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.</text>
  </level>
  <level label="c">
    <text>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:</text>
    <level label="1">
      <text>the firm performs those services through an individual with a practice privilege under § 2–321 of this title; and</text>
    </level>
    <level label="2">
      <text>the firm performs those services in the state where the individual with a practice privilege retains a principal place of business.</text>
    </level>
  </level>
</section>
