2868 ARTICLE 75A

ARTICLE 75A.

PUBLIC ACCOUNTANT.

	1. Certified public accountant.	8-9. Who may practice as accountant or
	2. Board of examiners.	auditor.
	3. Examinations.	10. Not applicable to tax advisers.
	4. Examination fee.	11. Not to disclose information, etc.
	5. Qualification of applicant; exceptions.	12. Penalties.
	6. Accountants from other states.	13. Rights under pre-existing law pre-
	7. Public accountant; qualification.	served.

An. Code, 1924, sec. 1. 1912, sec. 1. 1904, sec. 1. 1900, ch. 719, sec. 1. 1916, ch. 330, sec. 1.

1924, ch. 585, sec. 1.

1. Any citizen of the United States, or person who has duly declared
his intention of becoming such citizen, residing or having a place for the
regular transaction of business in the State of Maryland, being over the
age of 21 years, and of good moral character, and who shall have received
from the Governor of the State of Maryland a certificate of his qualifica-
tion to practice as a certified public accountant, as hereinafter provided,
shall be styled and known as a certified public accountant, and shall be
entitled to use the abbreviation "C. P. A.," and a firm or partnership may
practice as certified public accountants under any individual or firm name
and may use the abbreviation "C. P. A." if each of the members thereof is
the holder of a certified public accountant certificate heretofore or here-
after issued by the Governor of Maryland, or if any member thereof is
the holder of a certified public accountant certificate heretofore issued by
the Governor of Maryland and is actually engaged in the public practice
of accounting in this State on January 1, 1924, under the individual or firm
name so used or to be used, and an individual may practice as a certified
public accountant under a firm name and may use the abbreviation
"C. P. A." if he is the holder of a certified public accountant certificate
heretofore issued by the Governor of Maryland and is actually engaged in
the public practice of accounting in this State on January 1, 1924, under
the firm name so used or to be used, and no other person, firm or corpora-
tion shall assume the title of certified public accountant or use the abbrevia-
tion "C. P. A.," or any other words, letters or figures to indicate that the
person so using the same is a certified public accountant, or use such title or
the abbreviation thereof followed by the name or abbreviation of any State
of the United States, or the District of Columbia, or any territory or de-
pendency of the United States, or any foreign country or nation by or
under the authority of which such person may have directly or indirectly
obtained the right to use the title of certified public accountant or the
abbreviation "C. P. A." in such state, district, territory, dependency, coun-
try or nation, or use such title or abbreviation thereof followed by any
other initials, words or names whatsoever. Provided that nothing in this
Article shall prohibit any certified public accountant or public accountant,
or firm of certified public accountants or firm of public, accountants, certi-
fied or registered, or hereafter certified or registered under this Article,