PUBLIC ACCOUNTANT 2871

provided that said person shall have registered with the Board of Examin-
ers on or before July 1, 1916.

An. Code, 1924, sec. 6. 1912, sec. 6. 1904, sec. 6. 1900, ch. 179, sec. 6. 1916, ch. 330, sec. 6.

1924, ch. 585, sec. 6.

6. Any citizen of the United States or person who has duly declared
his intention of becoming such citizen, over the age of 21 years, who holds
a valid and unrevoked certificate as a certified public accountant, or the
equivalent thereof, issued by or under the authority of any state of the
United States, or the District of Columbia, or any territory of the United
States, or by or under the authority of a foreign nation, showing that the
holder thereof has complied with the laws of such state, district, territory,
or nation, who intends to establish an office and to practice the profession
of accountancy in the State of Maryland, shall present such certificate or
its equivalent to the Board of Examiners of public accountants of this
State, accompanied by a written application in form to be prescribed by
the said Board, with such information as said Board may require as to
the character and qualification of such applicant, and shall pay the said
Board the fee usually charged for examination, and if the said Board shall
be satisfied that the standing of said applicant and the requirements for
a certificate as a certified public accountant of the State, district, terri-
tory, or nation issuing the same are substantially equivalent to those estab-
lished by the laws of this State, the said Board may, in its discretion, regis-
ter said certificate in a book to be provided by the said Board for said
purposes, and shall recommend to the Governor the issuance to such ap-
plicant of a special certificate of registration designating the State, dis-
trict, territory, or nation issuing the original certificate to said applicant,
which special certificate of registration, when issued by the Governor, shall
entitle the holder to practice as a certified public accountant, and use the
abbreviation "C. P. A." in this State; provided, however, that no such
special certificate shall be issued unless the State, district, territory, or
nation issuing the original certificate extends similar privileges to the cer-
tified public accountants of the State of Maryland.

An. Code, 1924, sec. 7. 1912, sec. 7. 1916, ch. 330, sec. 7. 1924, ch. 585, sec. 7.

7. Any citizen of the United States, or person who has duly declared
his intention of becoming such citizen, over the age of 21 years, and of
good, moral character, who on January 1, 1924, shall have a place for the
regular transaction of business in the State of Maryland as a practitioner
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