PUBLIC ACCOUNTANT. 2431

or hold itself out to the public as an accountant or auditor; provided, how-
ever, that nothing in this article shall he construed as altering, abridging
or in any way affecting the rights or powers heretofore granted any cor-
poration by Special Act of the Legislature of this State.

1924, ch. 585, sec. 9.

9. Nothing contained in this Article shall be construed to prevent any
person from serving as an accountant or auditor in the employ or under
the supervision of any certified public accountant of this State or in the
employ or under the supervision of any public accountant of this State
who has been certified or registered, respectively, under the provisions of
this Article, and nothing contained in this Article shall be construed to
prevent any accountant of any other State of the United States or the Dis-
trict of Columbia, or any territory or dependency of the United States,
or any foreign country or nation from accepting employment as an ac-
countant in any case which may involve the work of such accountant any-
where within this State, provided that this section shall not be construed
as permitting such accountant to establish an office for the practice of
public accounting or auditing in this State without first complying with
the other requirements of this Article.

1924, ch. 585, sec. 10.

10. Nothing contained in this Article shall be construed as applying
to or in any way regulating the practice as tax advisors of persons, firms
or corporations so holding themselves out to the public.

1924, ch. 585, sec. 11.

11. Except by express permission of the person employing him, or of
the heirs, personal representatives or successors of such person, a certified
public accountant, or public accountant, or person employed by a certified
public accountant or public accountant shall not be required to, and shall
not voluntarily, disclose or divulge the contents of any communication
made to him by any person employing him to examine, audit or report on
any books, records or accounts, nor divulge any information derived from
such books, records or accounts in rendering professional service. Pro-
vided that nothing in this section shall be taken or construed as modifying,
changing or affecting the criminal laws of this State or the Bankruptcy
Laws.

1924, ch. 585, sec. 12.

12. Any person who shall violate any of the provisions of this Article
shall be deemed guilty of a misdemeanor, and upon conviction thereof in
any Court having criminal jurisdiction shall be fined not less than fifty
dollars nor more than two hundred dollars, or be confined not more than
six months in the county jail, or if a conviction takes place in Baltimore
City, in the Baltimore City Jail, in the discretion of the Court; and the
Board of Examiners may enlist the services of the Attorney General of