Marvin Mandel, Governor                        1931

[13.] 14. ACTS DECLARED UNLAWFUL

(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 desig-
nation, 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 confused 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
designation "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] July 1, 1970, no person shall
engage or hold himself out to the public as being engaged in the
practice of public accounting either as a certified public accountant
or as a public accountant, nor shall any certified public accountant
or public accountant be employed as a staff accountant by a certi-
fied public accountant or by a public accountant, or by a partnership
or corporation of certified public accountants or public accountants,
unless such person holds an enrollment certificate issued under Sec-
tion [10.] 11.

(d)  After [December 31, 1961,] July 1, 1970, no partnership
or corporation 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 or corporation is composed of certified public
accountants or public accountants, unless such partnership or cor-
poration is registered as a partnership or corporation of certified
public accountants or a partnership or corporation of public account-
ants, as the case may be, and holds an enrollment certificate issued
under Section [10.] 11.

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

[(f)] (e) No person [or] , partnership or corporation not hold-
ing an enrollment certificate [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 "account-
ing" or "auditing", with or without any other designation or de-
scription; provided that this subsection shall not prohibit any officer,
employee, or principal of any organization from describing him-
self 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 performance of his duties as such.

[(g)] (f) No individual shall use the title "certified public ac-
countant" or "public accountant" in conjunction with "and Com-
pany" or any name or other designation indicative of a partner-
ship if there is in fact no such partnership registered under Section
6 or 8; provided that a certified public accountant or public account-
ant who was practicing as such in this State on January 1, 1924,