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.