# COMAR Title 09 — Maryland Department of Labor

## Subtitle 24 — Board of Public Accountancy

### Chapter 04 — Firm Permits and Ownership

#### Regulation .02 Ownership Interest.

*COMAR 09.24.04.02*

A majority of the ownership interest, in terms of financial interests and voting rights, of a firm in which certified public accountancy is practiced shall be owned by individuals licensed to practice certified public accountancy in this State or another state.