ALBERT C. RITCHIE, GOVERNOR. 1463

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 hereto-
fore or hereafter issued by the Governor of Maryland, or if
any member thereof is the holder of a certified public account-
ant 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 cor-
poration shall assume the title of certified public accountant
or use the abbreviation "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 abbrevi-
ation thereof followed by the name or abbreviation of any
State of the United States, or the District of Columbia, or
any territory or dependency of the United States, or any for-
eign 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 abbrevia-
tion "C. P. A. " in such state, district, territory, dependency,
country or nation, or use such title or abbreviation thereof
followed by any other initials, words or names whatsoever.
Provided that nothing in this Act shall prohibit any certified
public accountant or public accountant, or firm of certified
public accountants or firm of public accountants, certified or
registered, or hereafter certified or registered under this Act,
from employing public accountants or certified public account-
ants of any other State of the United States, or the District of
Columbia or any territory or dependency of the United States,
or any foreign country or nation, nor shall anything in this
Act prohibit any such certified public accountant or public
accountant, or firm of certified public accountants or firm of
public accountants; certified or registered, under this Act, or
hereafter certified or registered under this Act, from holding
out to the public the names of such employes with the letters
"C. P. A. " following the same, provided there shall also follow