J. MILLARD TAWES, GOVERNOR                             1451

out any other designation or description; provided that this sub-
section shall not prohibit any officer, employee, or principal of any
organization from describing himself in any statement or report of
said organization by the position, title or office which he holds therein,
or prohibit any act of a public official or public employee in the per-
formance of his duties as such.

(g) No individual shall use the title "certified public account-
ant" or "public accountant" in conjunction with "and Company"
or any name or other designation indicative of a partnership if
there is in fact no such partnership registered under Section 6 or
8; provided that a certified public accountant or public accountant
who was practicing as such in this State on January 1, 1924, under
a partnership name may continue to do so if he notifies the Board
of such name and otherwise complies with the provisions of this
article.

14.

(a)  Nothing in this article shall be construed to prohibit:

(b)  Any person who is not a Maryland certified or registered pub-
lic accountant from serving as an employee of or assistant to an en-
rolled certified public accountant or public accountant or partner-
ship of certified public accountants or public accountants; provided
that such employee or assistant shall not issue any accounting or
financial statement over his name; or

(c)  Any enrolled certified public accountant or public accountant
or partnership or certified public accountants or public accountants
from employing certified public accountants or public accountants
of any other State or a foreign country, nor from designating such
employees as certified public accountants or public accountants pro-
vided that such designation is followed by the name or usual ab-
breviation of the state or country from which each such employee
received his certificate, and provided that such employee shall not
issue any accounting or financial statement over his own name; or

(d)    A certified public accountant or public accountant of an-
other state or of a foreign country from temporarily performing
accounting work in this State in connection with his regular prac-
tice outside this State provided that such accountant shall sign and
issue all statements and reports in and from his out-of-state office,
and under the address or letterhead thereof, and that he shall not
establish an office in this State for the practice of public account-
ing unless and until he shall have received a certificate as a certi-
fied public accountant of Maryland and an enrollment certificate;
or

(e)  Offering or rendering to the public bookkeeping and tax serv-
ices, including devising and installing systems, recording and pres-
entation of financial in formation INFORMATION or data, preparing
financial statements, schedules, reports and exhibits, or other account-
ing services; provided that persons who offer or perform the above-
mentioned services shall not represent thai an "audit" or "examina-
tion" has been made by them, shall not furnish written certificates or
opinions concerning the correctness, fairness or fair presentation of
financial statements, schedules, reports or exhibits, and shall not
perform any act prohibited by Section 13.