2430 ARTICLE 75A.

of public accounting or auditing, and whose time during the regular busi-
ness hours of the day is wholly or partly devoted to such practice, or who
shall be a member of a firm or partnership or officer of a corporation so
practicing, shall be entitled to register with the State Board of Examiners
of Public Accountants on or before Jan. 1, 1925, and each person who
shall so register shall receive from the State Board of Examiners a certifi-
cate of permission to practice as a public accountant, and shall be styled
and known as a public accountant, but shall not be entitled to use any
other words, letters or designation descriptive of such title, and no other
person, firm or corporation shall assume the title of public accountant, or
any abbreviation thereof whatsoever, or any other words, letters or figures
to indicate that the person so using the same is a public accountant, except
that a firm or partnership engaged in practice in this State on January 1,
1924, may register as a firm and may practice as public accountants under
any individual or firm name; and, from time to time in the event of the
death or retirement of a member or members, the remaining member or
members, either alone or in combination with any person or persons hold-
ing certificates as certified public accountant or as public accountant issued
under the provisions of this Article, may continue to practice and to use
such registered firm or partnership name, and in determining who were
practitioners of public accounting or auditing on January 1, 1924, the
State Board of Examiners of Public Accountants shall include any citizen
of the United States or person who has duly declared his intention of be-
coming such citizen, over the age of 21 years, of good moral character, and
who has been employed by a practicing certified public accountant or prac-
ticing public accountant for two years immediately preceding January 1,
1924, in a position of not less than a grade of accountant-in-charge, or who
being also a resident of the State of Maryland shall have been employed
by the Bureau of Internal Revenue of the Treasury Department of the
United States Government, in a position of not less than that of Internal
Revenue Agent or Inspector, or in a similar position involving exclusively
accounting work, for two years immediately preceding January 1, 1924,
or who on January 1, 1924, shall have been employed by the State of
Maryland as Auditor, Accountant, and/or Insurance Examiner in charge
of accounting work, or who for two years immediately preceding such
date has continuously served or been engaged in more than one of these
capacities, including practice as an individual or as a member of a firm
or partnership engaged in practice as a public accountant.

An. Code, sec. 8. 1916, ch. 330, sec. 8. 1924, ch. 585, sec. 8.

8. No person shall hereafter be permitted to practice or hold himself
out to the public as an accountant or auditor either by using or subscribing
his own name or the name of any other person or firm, unless and until
he shall have received from the Governor of Maryland a certificate as cer-
tified public accountant, or unless and until he shall have received from
the State Board of Examiners of Public Accountants a certificate as public
accountant, and no corporation shall hereafter be permitted to practice