WILLIAM DONALD SCHAEFER, Governor

Ch. 3

REVISOR'S NOTE: This subsection formerly appeared as Art.
75A, § 2-101(b).

No changes are made.

(C)  LICENSE.

"LICENSE" MEANS, UNLESS THE CONTEXT REQUIRES OTHERWISE, A
LICENSE ISSUED BY THE BOARD TO PRACTICE CERTIFIED PUBLIC
ACCOUNTANCY.

REVISOR'S NOTE: This subsection formerly appeared as Art.
75A, § 2-101(c).

No changes are made.

Defined terms: "Board" § 2-101

"Practice certified public accountancy" § 2-101

(D)  LICENSED CERTIFIED PUBLIC ACCOUNTANT.

"LICENSED CERTIFIED PUBLIC ACCOUNTANT" MEANS, UNLESS THE
CONTEXT REQUIRES OTHERWISE, AN INDIVIDUAL LICENSED BY THE BOARD
TO PRACTICE CERTIFIED PUBLIC ACCOUNTANCY.

REVISOR'S NOTE: This subsection is new language added to
allow concise and consistent reference to individuals
who are licensed to practice in this State.

Whenever this title refers to an individual who has
been granted similar authority by another state or
country, reference is made to "a certified public
accountant licensed by" another state or a foreign
country. However, the clause "unless the context
requires otherwise" anticipates inadvertent misuse of
the defined term in the future.

Defined terms: "Board" § 2-101

"Practice certified public accountancy" § 2-101

(E)  PERMIT.

"PERMIT" MEANS, UNLESS THE CONTEXT REQUIRES OTHERWISE, A
PERMIT ISSUED BY THE BOARD TO ALLOW A PARTNERSHIP OR CORPORATION
TO OPERATE A BUSINESS THROUGH WHICH AN INDIVIDUAL MAY PRACTICE
CERTIFIED PUBLIC ACCOUNTANCY.

REVISOR'S NOTE: This subsection formerly appeared as Art.
75A, § 2-101(d).

The former reference to the power to "establish" a
business is deleted to conform to § 2-406(a) of this
title, which sets forth the substantive provisions on

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