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The Annotated Code of the Public General Laws of Maryland, 1939
Volume 379, Page 2873   View pdf image (33K)
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PUBLIC ACCOUNTANT 2873

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.

An. Code, 1924, sec. 10. 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 advisers of persons, firms
or corporations so holding themselves out to the public.

An. Code, 1924, sec. 11. 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.

An. Code, 1924, sec. 12. 1924, ch. 585, ch. 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
the State of Maryland, or his assistants in any matters pertaining to the
enforcement of this Article.

An. Code, 1924, sec. 13. 1924, ch. 585, sec. 13.

13. Nothing in this Article shall be taken or construed to in any way
invalidate or otherwise affect any certificate as certified public accountant
held by any person issued under the authority of any previously existing
law of the State of Maryland, and which certificate shall be in force and
effect on June 1, 1924.


 

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The Annotated Code of the Public General Laws of Maryland, 1939
Volume 379, Page 2873   View pdf image (33K)
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