§ 2–601
Statutes in effect as of October 1, 2026.
Md. Code Ann., Bus. Occ. & Prof. § 2-601 (2026)
Title 2. Accountants
Subtitle 6. Prohibited Acts; Penalties
§ 2–601LinkCopy Citation
Except as otherwise provided in this title:
(1)
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
(2)
a licensee on emeritus status under § 2–313.1 of this title may not:
(i)
practice, attempt to practice, or offer to practice certified public accountancy in the State;
(ii)
sign or certify financial statements, tax returns, or audit reports; or
(iii)
provide attestation services.