# Business Occupations and Professions (GBO)

## Title 2. Accountants

### Subtitle 6. Prohibited Acts; Penalties

#### Section 2-601

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 Sec. 2-321 of this title; and

(2) a licensee on emeritus status under Sec. 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.

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