HARRY HUGHES, Governor

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(1)  IF THE INDIVIDUAL WHOSE LICENSE HAS BEEN REVOKED
OR SUSPENDED SUBMITS A WRITTEN REQUEST TO THE BOARD;

(2)  THE BOARD HOLDS A HEARING ON THE REQUEST; AND

(3)  THE BOARD, BY AN AFFIRMATIVE VOTE OF A MAJORITY
OF ITS MEMBERS, VOTES TO REINSTATE THE LICENSE.

SUBTITLE 4. PARTNERSHIP AND CORPORATION PERMITS.

2-401. PRACTICE THROUGH PARTNERSHIP OR CORPORATION AUTHORIZED;
PERMIT REQUIRED.

(A)  PRACTICE AUTHORIZED.

SUBJECT TO THE PROVISIONS OF THIS SUBTITLE, AN INDIVIDUAL
MAY PRACTICE CERTIFIED PUBLIC ACCOUNTANCY THROUGH A PARTNERSHIP
OR CORPORATION THAT HOLDS A PERMIT UNDER THIS SUBTITLE.

(B)  PERMIT REQUIRED.

A PARTNERSHIP OR CORPORATION SHALL HOLD A PERMIT ISSUED BY
THE BOARD BEFORE THE PARTNERSHIP OR CORPORATION MAY OPERATE A
BUSINESS THROUGH WHICH THE PRACTICE OF CERTIFIED PUBLIC
ACCOUNTANCY IS CONDUCTED.

2-402. QUALIFICATIONS OF APPLICANTS — PARTNERSHIPS.

(A)  IN GENERAL.

TO QUALIFY FOR A PERMIT, A PARTNERSHIP SHALL MEET THE
REQUIREMENTS OF THIS SECTION.

(B)  RESIDENT OFFICE.
THE PARTNERSHIP SHALL:

(1)  HAVE A PERMANENT OFFICE IN THE STATE FOR THE
PRACTICE OF CERTIFIED PUBLIC ACCOUNTANCY; OR

(2)  SUBMIT PROOF SATISFACTORY TO THE BOARD OF ITS
INTENT TO ESTABLISH IMMEDIATELY A PERMANENT OFFICE.

(C)  MANAGEMENT BY RESIDENT PARTNER.

THE PERMANENT OFFICE REQUIRED UNDER SUBSECTION (B) OF THIS
SECTION SHALL BE MANAGED BY A PARTNER OF THE PARTNERSHIP WHO
RESIDES IN THE STATE.

(D)  QUALIFICATIONS OF PARTNERS.

(1) EACH PARTNER MUST BE LICENSED TO PRACTICE
CERTIFIED PUBLIC ACCOUNTANCY IN THIS OR ANOTHER STATE.