# COMAR Title 09 — Maryland Department of Labor

## Subtitle 24 — Board of Public Accountancy

### Chapter 04 — Firm Permits and Ownership

#### Regulation .01 Permits.

*COMAR 09.24.04.01*

Except sole proprietorships, any firm in which certified public accountancy is practiced shall have a permit issued by the Board under the requirements in Business Occupations and Professions Article, Title 2, Subtitle 4, Annotated Code of Maryland.