WILLIAM DONALD SCHAEFER, Governor

Ch. 22

[(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 in the State.

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

(1)   the services provided in this State are provided
in relation to the regular practice of the accountant outside
this State;

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

(3)  each statement or report that relates to the
services provided in this State is signed in and issued from the
out-of-state office of the accountant on a form or stationery
that sets forth the address of that office; and

(4)   the accountant does not establish an office to
practice certified public accountancy in this State.]

2-320.

(A)  THE BOARD MAY ISSUE A LIMITED LICENSE FOR THE PRACTICE
OF CERTIFIED PUBLIC ACCOUNTANCY ON A SPECIFIC JOB TO ANY
APPLICANT WHO:

(1)   IS LICENSED TO PRACTICE CERTIFIED PUBLIC
ACCOUNTANCY IN ANOTHER STATE OR FOREIGN COUNTRY;

(2)   IS NOT A RESIDENT OF THIS STATE;

(3)  DOES NOT HAVE A PLACE OF BUSINESS IN THIS STATE;

(4)  SUBMITS TO THE BOARD AN APPLICATION ON THE FORM
THAT THE BOARD PROVIDES; AND

(5)  PAYS TO THE BOARD AN APPLICATION FEE OF $25.

(B)  A LIMITED LICENSE AUTHORIZES THE LICENSEE TO PRACTICE
CERTIFIED PUBLIC ACCOUNTANCY ONLY FOR THE SPECIFIC JOB FOR WHICH
IT WAS ISSUED.

(C)  ANY STATEMENT OR REPORT RELATING TO THE SERVICES
PROVIDED IN THIS STATE SHALL BE 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.

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