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HARRY HUGHES, Governor
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587
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public accountants, as the case may be, and holds an enrollment
certificate issued under § 11.
(e) [ No person, partnership or corporation not holding an
enrollment certificate 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 ["accounting" or]
"auditing," with or without any other designation or description;
provided that this subsection shall not prohibit any officer,
employee, or principal of any organization from describing
himself 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.
(f)] No individual shall use the title "certified public
accountant" or "public accountant" in conjunction with "and
company" or any name or other designation indicative of a
partnership if there is in fact no such partnership registered
under § 6 or 8; provided that a certified public accountant or
public accountant who was practicing as such in this State on
January 1, 1924, 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.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1983.
Approved May 10, 1983.
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CHAPTER 80
(Senate Bill 75)
AN ACT concerning
Public Accountants - Residency Requirements
FOR the purpose of eliminating the Maryland residency requirement
for certified public accountants who are nonpracticing
licensees or licensees enrolled under reciprocal
registration certificates; and making a stylistic change.
BY repealing and reenacting, with amendments,
Article 75A - Public Accountancy
Section 11A
Annotated Code of Maryland
(1980 Replacement Volume and 1982 Supplement)
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