ALBERT C. RITCHIE, GOVERNOR. 1467

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 holding cer-
tificates 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 practicing 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 preced-
ing such date has continuously served or been engaged in more
than one of these capacities, including practice as an individ-
ual or as a member of a firm or partnership engaged in prac-
tice as a public accountant.

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 certified public account-
ant, 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 per-
mitted to practice or hold itself out to the public as an ac-
countant or auditor; provided, however, that nothing in this
article shall be construed as altering, abridging or in any way
affecting the rights or powers heretofore granted any corpora-
tion by Special Act of the Legislature of this State.