Ch. 3

LAWS OF MARYLAND

(3) THE BOARD, BY AN AFFIRMATIVE VOTE OF A MAJORITY
OF ITS MEMBERS, VOTES TO REINSTATE THE LICENSE.

REVISOR'S NOTE: This section formerly appeared as Art. 75A,
§ 2-320.

In subsection (a)(2) of this section, the former word
"terms" is deleted as included in the word
"conditions". Use of the plural "terms" in former
Art. 75A, § 2-302(a)(2) seemed to indicate that
"terms" did not refer only to the duration of the
suspension.

The only other changes are in style.

Defined terms: "Board" § 2-101
"License" § 2-101

SUBTITLE 4. PERMITS.

2-401. PRACTICE THROUGH CORPORATION OR PARTNERSHIP AUTHORIZED;
PERMIT REQUIRED.

(A)  PRACTICE AUTHORIZED.

SUBJECT TO THE PROVISIONS OF THIS SUBTITLE, AN INDIVIDUAL
MAY PRACTICE CERTIFIED PUBLIC ACCOUNTANCY THROUGH A PARTNERSHIP
OR CORPORATION THAT HOLDS A PERMIT UNDER THIS SUBTITLE.

(B)  PERMIT REQUIRED.

A PARTNERSHIP OR CORPORATION SHALL HOLD A PERMIT ISSUED BY
THE BOARD BEFORE THE PARTNERSHIP OR CORPORATION MAY OPERATE A
BUSINESS THROUGH WHICH CERTIFIED PUBLIC ACCOUNTANCY IS PRACTICED.

REVISOR'S NOTE: This section formerly appeared as Art. 75A,
§ 2-401.

The only changes are in style.

Defined terms: "Board" § 2-101

"Permit" § 2-101

"Practice certified public accountancy" § 2-101

2-402. QUALIFICATIONS OF APPLICANTS -- PARTNERSHIPS.

(A)  IN GENERAL.

TO QUALIFY FOR A PERMIT, A PARTNERSHIP SHALL MEET THE
REQUIREMENTS OF THIS SECTION.

(B)  RESIDENT OFFICE.

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