1932                             Laws of Maryland                       Ch. 677

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.] 15. EXCEPTIONS—ACTS NOT PROHIBITED

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

(b)  Any person who is not a Maryland certified or registered
public accountant from serving as an employee of or assistant
to an enrolled certified public accountant or public accountant or
partnership or corporation 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 corporation of 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 provided that such designation is followed by the
name or usual abbreviation 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
Ms own name; or

(d)  A certified public accountant or public accountant of another
state or of a foreign country from temporarily performing account-
ing work in this State in connection with his regular practice out-
side 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, provided that such tem-
porary practice is conducted in conformity with the regulations and
rules of professional conduct promulgated by the Board and that
he shall not establish an office in this State for the practice of public
accounting unless and until he shall have received a certificate as
a certified public accountant of Maryland and an enrollment certifi-
cate; or

(e)  Offering or rendering to the public bookkeeping and tax serv-
ices, including division and installing systems, recording and pre-
sentation of financial information or data, preparing financial state-
ments, schedules, reports and exhibits, or [other accounting] similar
services; provided that persons who offer or perform the above-
mentioned services shall not represent that an "audit" or "exami-
nation" has been made by them, shall not furnish written certifi-
cates or opinions concerning the correctness, fairness or fair pre-
sentation of financial statements, schedules, reports, or exhibits,
and shall not perform any act prohibited by Section [13.] 14.

[15.] 16. INJUNCTION AGAINST UNLAWFUL ACTS

Whenever the Board has information that any person has engaged
or is about to engage in any act or practice which in the Board's
judgment constitutes or will constitute a violation of Section [13.]
14, the Board with the approval and representation of the Attorney
General may apply in the name of the State of Maryland to an
appropriate court of equity for an injunction against such act or
practice; and upon a finding by the court after due hearing that