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Session Laws, 1986
Volume 768, Page 2993   View pdf image
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HARRY HUGHES, Governor

2993

UNLESS THE CLIENT OR THE CLIENT'S PERSONAL REPRESENTATIVE OR
ASSIGNEE CONSENTS, AN ACCOUNTANT WHO HOLDS AN ACCOUNTANT'S
DOCUMENT RELATING TO A CLIENT MAY NOT GIVE, SELL, OR OTHERWISE
TRANSFER THE ACCOUNTANT'S DOCUMENT TO ANYONE OTHER THAN A PARTNER
OF THE ACCOUNTANT.

SUBTITLE 6. PROHIBITED ACTS.

2-601. PRACTICING WITHOUT LICENSE.

EXCEPT AS OTHERWISE PROVIDED IN THIS TITLE, A PERSON MAY NOT
PRACTICE, ATTEMPT TO PRACTICE, OR OFFER TO PRACTICE CERTIFIED
PUBLIC ACCOUNTANCY IN THE STATE UNLESS LICENSED BY THE BOARD.

2-602. PROVIDING SERVICES WITHOUT PERMIT.

EXCEPT FOR A LICENSED CERTIFIED PUBLIC ACCOUNTANT WHO
OPERATES THE BUSINESS AS A SOLE PRACTITIONER, A PERSON MAY NOT
OPERATE A BUSINESS THROUGH WHICH CERTIFIED PUBLIC ACCOUNTANCY IS
PRACTICED, UNLESS:

(1)  THE BUSINESS IS A PARTNERSHIP OR CORPORATION; AND

(2)  THE PARTNERSHIP OR CORPORATION HOLDS A PERMIT
ISSUED BY THE BOARD.

2-603. MISREPRESENTATION AS AUTHORIZED PRACTITIONER.

(A)  IN GENERAL.

SUBJECT TO SUBSECTION (B) OF THIS SECTION AND UNLESS
AUTHORIZED TO PRACTICE CERTIFIED PUBLIC ACCOUNTANCY UNDER THIS
TITLE, A PERSON MAY NOT REPRESENT TO THE PUBLIC BY USE OF THE
TITLE "LICENSED CERTIFIED PUBLIC ACCOUNTANT", "CERTIFIED PUBLIC
ACCOUNTANT", "PUBLIC ACCOUNTANT", OR "AUDITOR", BY USE OF THE
ABBREVIATION "CPA", OR BY OTHER TITLE, BY DESCRIPTION OF
SERVICES, METHODS, OR PROCEDURES, OR OTHERWISE, THAT THE PERSON
IS AUTHORIZED TO PRACTICE CERTIFIED PUBLIC ACCOUNTANCY IN THE
STATE.

(B)  REPRESENTATIONS ALLOWED.

SUBSECTION (A) OF THIS SECTION DOES NOT PROHIBIT:

(1)  THE DESCRIPTION OF ANY PRINCIPAL, OFFICER, OR
EMPLOYEE OF ANY ORGANIZATION BY THE POSITION, TITLE, OR OFFICE
HELD BY THAT INDIVIDUAL IN THE ORGANIZATION; OR

(2)  A PARTNERSHIP OR CORPORATION THAT HOLDS A PERMIT
UNDER SUBTITLE 4 OF THIS TITLE FROM USING, IN CONNECTION WITH THE
NAME OF THE PARTNERSHIP OR CORPORATION, ANY OF THE TERMS OR
ABBREVIATIONS THAT ARE REFERENCED UNDER SUBSECTION (A) OF THIS
SECTION.

(C)  EVIDENCE OF VIOLATION.

 

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Session Laws, 1986
Volume 768, Page 2993   View pdf image
 Jump to  
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