1466 LAWS OF MARYLAND. [CH. 585

Board of Examiners of public accountants of this State, accom-
panied 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 cer-
tified public accountant of the State, district, territory, or
nation issuing the same are substantially equivalent to those
established by the laws of this State, the said Board may, in its
discretion, register 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 applicant of a special certificate
of registration designating the State, district, 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 account-
ant, and use the abbreviation "C. P. A. " in this State: pro-
vided, however, that no such special certificate shall be issued
unless the State, district, territory, or nation issuing the orig-
inal certificate extends similar privileges to the certified pub-
lic accountants of the State of Maryland.

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 busi-
ness in the State of Maryland as a practitioner of public ac-
counting or auditing, and whose time during the regular busi-
ness hours of the day is wholly or partly devoted to such prac-
tice, or who shall be a member of a firm or partnership or offi-
cer 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 certificate
of permission to practice as a public accountant, and shall be
styled and known as a public accountant, but shall not be en-
titled to use any other words, letters or designation descriptive
of such title, and no other person, firm or corporation shall as-
sume 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
that a firm or partnership engaged in practice in this State on
January 1, 1924. may register as a firm and may practice as