§ 2–602
Statutes in effect as of October 1, 2026.
Md. Code Ann., Bus. Occ. & Prof. § 2-602 (2026)
Title 2. Accountants
Subtitle 6. Prohibited Acts; Penalties
§ 2–602LinkCopy Citation
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:
(1)
the business is a partnership, limited liability company, or corporation; and
(2)
except as otherwise provided under § 2–401 of this title, the partnership, limited liability company, or corporation holds a permit issued by the Board.