|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ROBERT L. EHRLICH, JR., Governor
|
|
Ch. 156
|
|
|
|
|
|
|
|
|
|
|
|
|
(c) "License" means, unless the context requires otherwise, a license issued by
the Board to practice certified public accountancy.
(D) "LICENSE FEE" MEANS THE FEE PAID IN CONNECTION WITH THE
ISSUANCE OR RENEWAL OF A LICENSE.
[(d)] (E) "Licensed certified public accountant" means, unless the context
requires otherwise, an individual licensed by the Board to practice certified public
accountancy.
[(e)] (F) "Permit" means, unless the context requires otherwise, a permit
issued by the Board to allow a partnership or corporation to operate a business
through which an individual may practice certified public accountancy.
(G) "PERMIT FEE" MEANS THE FEE PAID IN CONNECTION WITH THE ISSUANCE
OR RENEWAL OF A PERMIT OR THE ISSUANCE OF A LIMITED PERMIT.
[(f)] (H) "Practice certified public accountancy" means to perform any of the
following accountancy services:
(1) conducting an audit of financial statements; or
(2) providing a written certificate or opinion on the correctness of the
information or on the fairness of the presentation of the information in:
(i) a financial statement;
(ii) a report;
(iii) a schedule; or
(iv) an exhibit.
2-206.
(a) On request of any person and payment of a VERIFICATION fee [of $10] SET
BY THE BOARD, the Board shall certify the licensing or permit status and
qualifications of any person who is the subject of the request.
(b) Each certification under this section:
(1) shall include a statement of the licensing or permit status of the
person who is the subject of the request; and
(2) may include:
(i) information about the examination results and other
qualifications of that person;
(ii) information about the dates of issuance and renewal of the
license or permit of that person;
(iii) information about any disciplinary action taken against that
person; and
- 833 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
