Ch. 236

LAWS OF MARYLAND

(ii) A lawyer, CERTIFIED public accountant, or
other person, as to a matter which the director reasonably
believes to be within the person's professional or expert
competence; or

2-501.

(b) If the charter or bylaws of a corporation registered
under the Investment Company Act of 1940 provides, the
corporation may not be required to hold an annual meeting in any
year in which none of the following is required to be acted on by
stockholders under the Investment Company Act of 1940:

(3) Ratification of the selection of independent
CERTIFIED public accountants; and

8-401.

(b)  The financial statements in the annual report shall be
certified by an independent CERTIFIED public accountant based on
[his] THE ACCOUNTANT'S full examination of the books and records
of the real estate investment trust in accordance with generally
accepted auditing procedure.

11-203.

(c)  (1) The Commissioner by rule or order may prescribe:

(iii) Whether any required financial statements
shall be certified by independent [or] certified public
accountants.

Article - Courts and Judicial Proceedings

9-110.

(a)  A certified public accountant [, public accountant,] or
any person employed by him may not disclose the contents of any
communication made to him by a person employing him to examine,
audit, or report on any book, record, account, or statement nor
may he disclose any information derived from the person or
material in rendering professional service unless the person
employing him or his personal representative or his successor in
interest permits it expressly.

Article - Education

5-108.

(b)  (1) The audit shall be made by a certified public
accountant or a partnership of certified public accountants who
are:

- 2216 -