MARVIN MANDEL, Governor                                2447

public accountant then in full force and effect issued
under the laws of any state, or a certificate, license or
degree then in full force and effect in a foreign country
constituting a recognized qualification for the practice
of public accounting therein comparable to that of a
certified public accountant of Maryland.

6.

(a) [A partnership practicing in this State as
certified public accountants on July 1, 1970, or a
partnership which Bay 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:] A PARTNERSHIP
INTENDING TO PRACTICE IN THIS STATE AS CERTIFIED PUBLIC
ACCOUNTANTS SHALL REGISTER WITH THE BOARD AS A
PARTNERSHIP OF CERTIFIED PUBLIC ACCOUNTANTS. TO REGISTER
WITH THE BOARD A PARTNERSHIP MUST MEET 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] MANAGED BY a
partner thereof residing in this State.

(2)    [The resident partner, at] AT least one
general partner [(who may be the resident partner) ,] AND
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 practice therein under § 11.

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

8.

(a) [A partnership practicing in this State as
public accountants on July 1, 1970, or a partnership
thereafter formed to practice as such, may register with
the Board as a partnership of public accountants,
provided it meets all of the following requirements:] A
PARTNERSHIP INTENDING TO PRACTICE IN THIS STATE AS PUBLIC
ACCOUNTANTS SHALL REGISTER WITH THE BOARD AS A
PARTNERSHIP OF PUBLIC ACCOUNTANTS. TO REGISTER WITH THE
BOARD A PARTNERSHIP BUST MEET ALL OF THE FOLLOWING
REQUIREMENTS:

(1) Each partner shall be a registered
public accountant or certified public accountant of
Maryland, unless the partnership was registered with the
Board as a partnership of public accountants on or before