# Business Occupations and Professions (GBO)

## Title 2. Accountants

### Subtitle 6. Prohibited Acts; Penalties

#### Section 2-602

Except for a licensed certified public accountant or an individual practicing under a practice privilege under Sec. 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 Sec. 2-401 of this title, the partnership, limited liability company, or corporation holds a permit issued by the Board.

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