1448                             Laws of Maryland                        [Ch. 819

(1)    Each partner shall be a registered public accountant or
certified public accountant of Maryland, unless the partnership was
registered with the Board as a partnership of public accountants on
or before January 1, 1925, as described in Section 7.

(2)   It shall have or intend immediately to establish a permanent
office in Maryland for such practice, which shall be in charge of a
partner residing in Maryland.

(3) Each partner personally engaged in this State in the prac-
tice of public accounting, and each resident manager in charge of
an office of the firm in this State, shall be enrolled for practice
therein under Section 10.

(b)   The Board may by regulation prescribe the procedure for
such registrations. The registration fee shall be $25.00 and shall
be paid by each partnership at the time it applies therefor.

(c)   A partnership which is so registered and holds a partner-
ship enrollment certificate issued under Section 10 of this Article
may use the words "public accountants" in connection with its part-
nership name. Each such partnership shall notify the Board in writ-
ing within one month thereafter as to the admission, withdrawal,
or death of any partner or any change in the partnership name.

The Board may in its discretion require each office established in
this State for the practice of public accounting by a certified public
accountant or a partnership of certified public accountants, or by
a public accountant or a partnership of public accountants, to be
registered annually with the Board, without payment of a fee; and
may by regulation prescribe the requirements and procedure for
such registration. No person or partnership shall be entitled to prac-
tice or to be enrolled for practice under Section 10 unless all of his
or its offices are so registered and maintained if and when so re-
quired by the Board.

10.

(a)   The Board shall on application enroll to engage in the prac-
tice of public accounting in this State as principals or as staff ac-
countants, and issue certificates or cards evidencing such enrollment
to, all holders of certificates as Maryland certified public account-
ants or registered public accountants and to all partnerships of certi-
fied public accountants or public accountants registered under Sec-
tions 6 or 8 of this article. The Board shall charge a fee of $25.00
for each such first enrollment, to be paid at the time of applica-
tion therefor.

(b)   All enrollment certificates shall expire on the last day of
December of 1962 and of each year thereafter, and may be renewed
annually for a period of one year by certificate holders and regis-
trants in good standing on application accompanied by an annual A
renewal fee to be determined by the Board, not to exceed $15.00.

(c)   Failure of a certificate holder or registrant to apply for such
original or annual renewal certificate shall deprive him of the right
to engage or continue in the practice of public accounting unless and
until he subsequently applies for and obtains such certificate. The