# Business Occupations and Professions (GBO)

## Title 2. Accountants

### Subtitle 4. Permits

#### Section 2-408

(a) Within 1 month after the change or occurrence, a partnership that holds a permit shall give to the Board written notice of:

  (1) a change in the name of the partnership;

  (2) the admission of any partner who practices or intends to practice certified public accountancy in the State;

  (3) the death of any partner who practiced certified public accountancy in the State; and

  (4) the withdrawal of any partner who practiced certified public accountancy in the State.

(b) Within 1 month after the change or occurrence, a limited liability company that holds a permit shall give to the Board written notice of:

  (1) a change in the name of the limited liability company;

  (2) the admission of any member who practices or intends to practice certified public accountancy in the State;

  (3) the death of any member who practiced certified public accountancy in the State; and

  (4) the withdrawal of any member who practiced certified public accountancy in the State.

(c) Within 1 month after the change or occurrence, a corporation that holds a permit shall give to the Board written notice of:

  (1) a change in the name of the corporation;

  (2) the death of any stockholder; and

  (3) a change in stockholders.

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