1450                             Laws of Maryland                        [Ch. 819

shall be conducted according to regulations established by the Board
as to notice, hearing, representation by counsel, and procedure. The
Board or any member thereof may issue subpoenas to compel the
attendance of witnesses and the production of documents, and may
administer oaths, take testimony, and receive exhibits in evidence.
In case of disobedience to a subpoena the Board may invoke the aid
of any court of this State in requiring the attendance and testimony
of witnesses and the production of documentary evidence. The Board
shall not be bound by technical rules of evidence. The decision of
the Board shall be by majority vote. Anyone adversely affected by
such decision shall be entitled to review thereof by the Baltimore

City Court with right of appeal as provided in Article 41, Sections

255 and 256, of this Code. AS PROVIDED BY THE ADMINISTRA-
TION PROCEDURE ACT, SECTIONS 255 AND 256 OF ARTICLE
41 OF THIS CODE AS AMENDED FROM TIME TO TIME.

13.

(a)   No person other than the holder of a certificate as a Mary-
land certified public accountant shall use the title "certified public
accountant" or the abbreviation "C.P.A.", or such title or abbrevia-
tion with the name or abbreviation of any state or any other designa-
tion, or use any other title, abbreviation, words or device which
tends to indicate that such person is a certified public accountant
or is likely to be confuted with "certified public accountant" or
"C.P.A.".

(b)   No person other than the holder of a certificate as a Mary-
land public accountant as specified in Section 7 or of a certificate as
a Maryland certified public accountant shall use the title or designa-
tion "public accountant", or any other title, designation, words or
device, or any abbreviation, tending to indicate that such person
is a public accountant.

(c)  After December 31, 1961, no person shall engage or hold him-
self out to the public as being engaged in the practice of public ac-
counting either as a certified public accountant or as a public ac-
countant, nor shall any certified public accountant or public account-
ant be employed as a staff accountant by a certified public accountant
or by a public accountant, or by a partnership of certified public ac-
countants or public accountants, unless such person holds an enroll-
ment certificate issued under Section 10.

(d)  After December 31, 1961, no partnership shall use the title
"certified public accountant", or the abbreviation "C.P.A.", or the title
"public accountant", or any other title, designation, abbreviation, or
device tending to indicate that such partnership is composed of certi-
fied public accountants or public accountants, unless such partner-
ship is registered as a partnership of certified public accountants or
a partnership of public accountants, as the case may be, and holds
an enrollment certificate issued under Section 10.

(e)   No corporation shall practice public accounting in this State.

(f)   No person or partnership not holding an enrollment certif-
icate and no corporation shall practice or hold himself or itself out to
the public as "accountant" or "auditor" in connection with his own
or any other name, nor describe or designate the services offered or
performed by him or it as "accounting" or "auditing⁹, with or with-