1928                               Laws of Maryland                         Ch. 677

8.  PARTNERSHIPS OF PUBLIC ACCOUNTANTS

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

(1)  Each partner shall be a registered public accountant or cer-
tified 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 practice
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.] 11.

(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 partnership
enrollment certificate issued under Section [10] 11 of this article
may use the words "public accountants" in connection with its
partnership name. Each such partnership shall notify the Board in
writing within one month thereafter as to the admission, withdrawal,
or death of any partner or any change in the partnership name.
With respect to partnerships operating offices both within and with-
out the State of Maryland, the notification requirement referred to
in the preceding sentence shall be necessary only as to changes per-
taining to partners associated with the Maryland offices of such firm.
In case of death, a lone surviving partner may continue to use the
partnership name for a period of one year.

9.    PRACTICE OF CORPORATIONS

Corporations meeting the applicable requirements of the Profes-
sional Service Corporation Act (as provided in Article 23 of the
Annotated Code of Maryland) may engage in the practice of public
accounting in this State as certified public accountants or public
accountants as provided in Section 7 of this Act. Such corporations
and their stockholders shall be subject to the same requirements as
to registration and enrollment, and the same penalties as to dis-
ciplinary action, as would have been the case had the corporate prac-
tice been conducted as a partnership.

[9.] 10. REGISTRATION OF OFFICES

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 or corporation of certified public ac-
countants, or by a public accountant or a partnership or corporation
of public accountants, to be registered annually with the Board, with-
out payment of a fee; and may by regulation prescribe the require-
ments and procedures for such registration. No person, partnership