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Session Laws, 1970
Volume 695, Page 1927   View pdf image
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Marvin Mandel, Governor                       1927

(4) The state or country issuing the original certificate extends
similar privileges to public accountants certified by Maryland.]

(b) The Board may charge a fee of $50.00 for each such appli-
cation and certificate, to be paid by the applicant at time of appli-
cation.

6.    PARTNERSHIPS OF CERTIFIED PUBLIC ACCOUNTANTS

—REGISTRATION

(a)  A partnership practicing in this State as certified public
accountants on July 1, [1961] 1970, or a partnership which may
wish thereafter to practice as such in this State, may register with
the Board as a partnership of certified public accountants, provided
it meets all of the following requirements:

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

(2)  The resident partner, at least one general partner (who may
be the resident partner),
each partner personally engaged in this
State in the practice of public accounting as a member thereof, and
each resident manager in charge of an office of the firm in this State,
shall be a certified public accountant of this State enrolled for prac-
tice therein under Section [10.] 11.

(3)  Each partner thereof must be a certified public accountant
of some state in good standing.

(b)   The Board may prescribe by regulation the procedure for
such registration. 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 which holds a
partnership enrollment certificate issued under Section [10] 11 may
use the words "certified public accountants" or the abbreviation
"C.P.A.s" in connection with its partnership name. Each such part-
nership shall notify the Board in writing within one month there-
after as to the admission, withdrawal or death of any partner or any
change in the partnership name. With respect to partnerships operat-
ing offices both within and without the State of Maryland, the
notification requirement referred to in the preceding sentence shall
be necessary only as to changes pertaining to partners associated
with the Maryland offices of such firms. In case of death, a lone
surviving partner may continue to use the partnership name for a
period of one year.

7.    PUBLIC ACCOUNTANTS

All persons or partnerships who, in accordance with former Article
75A of this Code, title "Public Accountants" registered with The
Board of Examiners of Public Accountants on or before January 1,
1925, as public accountants or as partnerships of public accountants,
and received from said Board certificates as such, shall continue
to be styled and known as "public accountants" but shall not use any
other words, letters or designation descriptive of such title. Said
persons and partnership shall not be required to obtain additional
public accountant certificates, but shall otherwise be subject to all
provisions of this article.

 

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Session Laws, 1970
Volume 695, Page 1927   View pdf image
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