1468 LAWS OF MARYLAND. [CH. 585

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 super-
vision of any public accountant of this State who has been cer-
tified or registered, respectively, under the provisions of this
Article, and nothing contained in this Article shall be con-
strued to prevent any accountant 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 from accepting employment as an accountant in any
case which may involve the work of such accountant anywhere
within this State, provided that this section shall not be con-
strued 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
Act.

10. Nothing contained in this Article shall be construed as
applying to or in any way regulating the practice as tax ad-
visors of persons, firms or corporations so holding: themselves
out to the public.

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 account-
ant, or person employed by a certified public accountant or
public accountant shall not be required to, and shall not vol-
untarily, disclose or divulge the contents of any communica-
tion 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. Provided 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.

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 jurisdic-
tion 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