Ch. 22

LAWS OF MARYLAND

BY repealing and reenacting, with amendments,

Article - Business Occupations

Section 2-301

Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1989)

BY adding to

Article - Business Occupations
Section 2-320 and 2-416
Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1989)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 75A - Accountants

2-301.

[(a) Except as otherwise provided in this title, an] AN
individual shall be licensed by the Board before the individual
may practice certified public accountancy.

[(b) This section does not apply to an individual licensed
to practice certified public accountancy in another state or a
foreign country while the individual temporarily practices
certified public accountancy in this State, if:

(1)  The services provided in this State are provided
in relation to the individual's regular practice outside this
State;

(2)  The services provided in this State are provided
in conformity with the rules of professional conduct and the
regulations adopted by the Board;

(3)  Any statement or report relating to the services
provided in this State are signed in and issued from the
individual's out-of-state office on a form or stationery that
sets forth the address of that office; and

(4)  The individual does not establish an office for
the practice of certified public accountancy in this State.]

2-321.

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