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: the business is a partnership, limited liability company, or corporation; and except as otherwise provided under § 2–401 of this title, the partnership, limited liability company, or corporation holds a permit issued by the Board.