Except as otherwise provided in this title: a person may not practice, attempt to practice, or offer to practice certified public accountancy in the State unless licensed by the Board or qualified for a practice privilege under § 2–321 of this title; and a licensee on emeritus status under § 2–313.1 of this title may not: practice, attempt to practice, or offer to practice certified public accountancy in the State; sign or certify financial statements, tax returns, or audit reports; or provide attestation services.

Except for a licensed certified public accountant or an individual practicing under a practice privilege under § 2–321 of this title who operates a business as a sole practitioner, a person may not operate a business through which certified public accountancy is practiced, unless: the business is a partnership, limited liability company, or corporation; and except as otherwise provided under § 2–401 of this title, the partnership, limited liability company, or corporation holds a permit issued by the Board.

Subject to subsection (b) of this section and unless authorized under this title to practice certified public accountancy, a person may not represent to the public, by use of a title, including “licensed certified public accountant”, “certified public accountant”, “public accountant”, or “auditor”, by use of the abbreviation “CPA”, by description of services, methods, or procedures, or otherwise, that the person is authorized to practice certified public accountancy in the State. Subsection (a) of this section does not prohibit: the description of a principal, officer, or employee of an organization by the position, title, or office that the individual holds in the organization; the description of a licensee who is on emeritus status under § 2–313.1 of this title, provided that the licensee does not represent to the public that the licensee is authorized to practice certified public accountancy in the State; or a partnership, limited liability company, or corporation that holds a permit or is exempt from the permit requirement under § 2–401 of this title from using, in connection with the name of the partnership, limited liability company, or corporation, any of the terms or the abbreviation to which subsection (a) of this section refers. Except as provided in subparagraph (ii) of this paragraph, the display, distribution, or other use by a person of the person’s name, in conjunction with any of the following list of titles or abbreviations in a card, sign, advertisement, directory listing, or other instrument or device, is, in any proceeding under this title, prima facie evidence that the person represents to the public that the person is authorized to practice certified public accountancy: “licensed certified public accountant”; “certified public accountant”; “public accountant”; “auditor”; or an abbreviation of any of these titles. A licensee who is on emeritus status under § 2–313.1 of this title may use the words “certified public accountant emeritus” or the abbreviation “CPA emeritus” to describe the occupation of the individual, provided that the licensee does not represent to the public that the licensee is authorized to practice certified public accountancy in the State. In a proceeding under this title, evidence of a single representation described in paragraph (1) of this subsection is, without evidence of a general course of conduct, adequate to justify a finding that a person has represented to the public that the person is authorized to practice certified public accountancy in the State.

Subject to subsection (b) of this section and unless a person holds a permit issued by the Board or is otherwise authorized under this title to practice certified public accountancy, the person may not represent to the public, by use of a title, including “licensed certified public accountants”, “certified public accountants”, “public accountants”, or “auditors”, by use of the abbreviation “CPA”, by description of services, methods, or procedures, or otherwise, that the person holds a permit or otherwise is authorized to operate a business through which certified public accountancy is practiced in the State. Subsection (a) of this section does not apply to a licensed certified public accountant or an individual practicing under a practice privilege under § 2–321 of this title who operates the business as a sole practitioner.

A person who violates any provision of this subtitle is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both. The Board may impose on a person who violates any provision of this subtitle a penalty not exceeding $5,000 for each violation. In setting the amount of the penalty, the Board shall consider: the seriousness of the violation; the harm caused by the violation; the good faith of the violator; any history of previous violations by the violator; and any other relevant factors. The Board shall pay any penalty collected under this subsection into the General Fund of the State.