2872 ARTICLE 75A

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, 1924, sec. 8. 1912, 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
or hold itself out to the public as an accountant or auditor; provided, how-
ever, that nothing in this article shall be 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.

An. Code, 1924, sec. 9. 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