WILLIAM DONALD SCHAEFER, Governor                        Ch. 3

IF THE PERSON DOES NOT ENGAGE IN ANY ACTIVITY EXPRESSLY
INCLUDED IN THE DEFINITION OF PRACTICE CERTIFIED PUBLIC
ACCOUNTANCY, THIS TITLE DOES NOT PROHIBIT:

(1)  AN INDIVIDUAL FROM SERVING AS AN EMPLOYEE OF OR
ASSISTANT TO A LICENSEE OR PERMIT HOLDER;

(2)  A PUBLIC OFFICIAL OR PUBLIC EMPLOYEE FROM
PERFORMING THE DUTIES OF THE POSITION OF THAT INDIVIDUAL; OR

(3)  A PERSON FROM PROVIDING OR OFFERING TO THE PUBLIC
BOOKKEEPING AND ACCOUNTING SERVICES, INCLUDING:

(I)  DEVELOPMENT OR INSTALLATION OF A
BOOKKEEPING SYSTEM;

(II)  RECORDATION OR PRESENTATION OF FINANCIAL
INFORMATION;

(III)  PREPARATION OF:

1.  A FINANCIAL STATEMENT;

2.  A REPORT;

3.  A SCHEDULE; OR

4.  AN EXHIBIT; OR

(IV)  ANY SIMILAR ACTIVITY.

(B) EMPLOYMENT OF CERTIFIED PUBLIC ACCOUNTANT OF ANOTHER
JURISDICTION.

THIS TITLE DOES NOT PROHIBIT A LICENSEE OR PERMIT HOLDER
FROM:

(1)  EMPLOYING A CERTIFIED PUBLIC ACCOUNTANT LICENSED
BY ANOTHER STATE OR A FOREIGN COUNTRY; OR

(2)  LISTING THAT INDIVIDUAL AS A CERTIFIED PUBLIC
ACCOUNTANT, IF THE LISTING IS FOLLOWED BY THE NAME OF OR USUAL
ABBREVIATION FOR THE OTHER STATE OR COUNTRY WHERE THE INDIVIDUAL
IS RECOGNIZED AS A CERTIFIED PUBLIC ACCOUNTANT.

REVISOR'S NOTE: Subsections (a)(1) and (3) and (b) of this
section formerly appeared as Art. 75A, § 2-102.

Subsection (a)(2) of this section is new language
added to reinstate a provision that was omitted
inadvertently when former Art. 75A, § 14(e) was
revised by Ch. 780, Acts of 1986.

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