# Business Occupations and Professions (GBO)

## Title 2. Accountants

### Subtitle 5. Miscellaneous Provisions

#### Section 2-501

(a)

  (1) The Board may adopt regulations to:

    (i) require that each office maintained in the State for the practice of accounting by an individual accountant or partnership or corporate permit holder be registered every 2 years with the Board by the individual, partnership, or corporation; and

    (ii) set the procedure to carry out the registration.

  (2) The Board may not charge a fee for any registration required under this section.

(b) If a licensee or a permit holder fails to register any office as required by a regulation adopted under subsection (a) of this section, the license or permit shall:

  (1) be suspended automatically; and

  (2) remain suspended until the licensee or permit holder complies with the registration requirements adopted under this section.

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