HARRY HUGHES, Governor

2989

(2)  THE DEATH OF ANY STOCKHOLDER; AND

(3)  ANY CHANGE IN STOCKHOLDERS.

2-409. USE OF PARTNERSHIP NAME BY SURVIVING PARTNER.

ON THE DEATH OF THE NEXT TO THE LAST PARTNER, THE LONE
SURVIVING PARTNER OF A PARTNERSHIP OF LICENSED CERTIFIED PUBLIC
ACCOUNTANTS MAY USE THE PARTNERSHIP NAME FOR 1 YEAR.

2-410. DENIALS, REPRIMANDS, SUSPENSIONS, AND REVOCATIONS.

(A)  GROUNDS.

SUBJECT TO THE HEARING PROVISIONS OF § 2-412 OF THIS
SUBTITLE, THE BOARD, ON THE AFFIRMATIVE VOTE OF A MAJORITY OF ITS
MEMBERS, MAY DENY A PARTNERSHIP OR CORPORATE PERMIT TO ANY
APPLICANT, REPRIMAND ANY PARTNERSHIP OR CORPORATE PERMIT HOLDER,
OR SUSPEND OR REVOKE A PARTNERSHIP OR CORPORATE PERMIT:

(1)  FOR ANY GROUND AS MAY BE APPLICABLE UNDER § 2-315
OF THIS TITLE;

(2)  IF THE APPLICANT OR PERMIT HOLDER FRAUDULENTLY OR
DECEPTIVELY OBTAINS OR ATTEMPTS TO OBTAIN A PERMIT; OR

(3)  IF THE APPLICANT OR PERMIT HOLDER FRAUDULENTLY OR
DECEPTIVELY USES A PERMIT; OR

(4)  IF THE APPLICANT OR PERMIT HOLDER:

(I)  FAILS TO MEET OR CONTINUE TO MEET THE
QUALIFICATIONS OR REQUIREMENTS SET FORTH UNDER § 2-402 OR § 2-403
OF THIS TITLE; OR

(II)  HAS A PARTNER OR CORPORATE OFFICER WHOSE
LICENSE HAS BEEN SUSPENDED OR REVOKED BY THE BOARD.

(B)  SURRENDER OF DOCUMENTS.

ON SUSPENSION OR REVOCATION OF A PERMIT, THE HOLDER SHALL
SURRENDER TO THE BOARD:

(1)  THE HOLDER'S PERMIT CERTIFICATE; AND

(2)  ANY OTHER DOCUMENT, ISSUED UNDER THIS OR ANY
OTHER PRIOR LAW OF THE STATE, THAT SPECIFIES THAT THE HOLDER IS A
CERTIFIED PUBLIC ACCOUNTANCY FIRM, A REGISTERED CERTIFIED PUBLIC
ACCOUNTANCY FIRM, OR AN ENROLLED CERTIFIED PUBLIC ACCOUNTANCY
FIRM.

(C)  RETURN OF DOCUMENTS.

AT THE END OF A SUSPENSION PERIOD, THE BOARD SHALL RETURN TO
THE PERMIT HOLDER ANY DOCUMENT SURRENDERED UNDER THIS SECTION.