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Session Laws, 1986
Volume 768, Page 2994   View pdf image
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2994                                          LAWS OF MARYLAND                                      Ch. 780

(1)  THE DISPLAY, DISTRIBUTION, OR OTHER USE BY ANY
PERSON OF THE PERSON'S NAME IN CONJUNCTION WITH ANY OF THE
FOLLOWING LIST OF TITLES OR ABBREVIATIONS IN A CARD, SIGN,
ADVERTISEMENT, DIRECTORY LISTING, OR ANY OTHER INSTRUMENT OR
DEVICE, SHALL BE PRIMA FACIE EVIDENCE IN ANY PROCEEDING UNDER
THIS TITLE THAT THE PERSON REPRESENTS TO THE PUBLIC THAT THE
PERSON IS AUTHORIZED TO PRACTICE CERTIFIED PUBLIC ACCOUNTANCY:

(I)  "LICENSED CERTIFIED PUBLIC ACCOUNTANT";

(II)  "CERTIFIED PUBLIC ACCOUNTANT";

(III)  "PUBLIC ACCOUNTANT";

(IV)  "AUDITOR"; OR

(V)  ANY ABBREVIATION OF ANY OF THESE TITLES.

(2)  IN ANY PROCEEDING UNDER THIS TITLE, EVIDENCE OF A
SINGLE REPRESENTATION DESCRIBED IN PARAGRAPH (1) OF THIS
SUBSECTION SHALL BE ADEQUATE TO JUSTIFY A FINDING, WITHOUT
EVIDENCE OF A GENERAL COURSE OF CONDUCT, THAT A PERSON HAS
REPRESENTED TO THE PUBLIC THAT THE PERSON IS AUTHORIZED TO
PRACTICE CERTIFIED PUBLIC ACCOUNTANCY IN THE STATE.

2-604. MISREPRESENTATION THAT BUSINESS MAY PROVIDE SERVICES.

(A)  IN GENERAL.

EXCEPT AS PROVIDED BY SUBSECTION (B) OF THIS SECTION, UNLESS
A PERSON HOLDS A PERMIT ISSUED BY THE BOARD, THE PERSON MAY NOT
REPRESENT TO THE PUBLIC BY USE OF THE TERM "LICENSED CERTIFIED
PUBLIC ACCOUNTANTS", "CERTIFIED PUBLIC ACCOUNTANTS", "PUBLIC
ACCOUNTANTS", OR "AUDITORS", BY USE OF THE ABBREVIATION "CPA'S",
OR BY OTHER TITLE, BY DESCRIPTION OF SERVICES, METHODS, OR
PROCEDURES, OR OTHERWISE, THAT THE PERSON HOLDS A PERMIT OR
OTHERWISE IS AUTHORIZED TO OPERATE A BUSINESS THROUGH WHICH
CERTIFIED PUBLIC ACCOUNTANCY IS PRACTICED IN THE STATE.

(B)  SOLE PRACTITIONER EXCEPTION.

SUBSECTION (A) OF THIS SECTION DOES NOT APPLY TO A LICENSED
CERTIFIED PUBLIC ACCOUNTANT WHO OPERATES THE BUSINESS AS A SOLE
PRACTITIONER.

2-605. PENALTIES.

A PERSON WHO VIOLATES ANY PROVISION OF THIS SUBTITLE IS
GUILTY OF A MISDEMEANOR AND ON CONVICTION IS SUBJECT TO A FINE
NOT EXCEEDING $500 OR IMPRISONMENT NOT EXCEEDING 6 MONTHS OR
BOTH.

SUBTITLE 7. SHORT TITLE; TERMINATION OF TITLE.

2-701. SHORT TITLE.

 

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Session Laws, 1986
Volume 768, Page 2994   View pdf image
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