Ch. 3

LAWS OF MARYLAND

(2) REPRESENT TO THE PUBLIC THAT THE BUSINESS
PROVIDES THE SERVICES OF A LICENSED CERTIFIED PUBLIC ACCOUNTANT.

(B) PRACTICE LIMITED TO AUTHORIZED INDIVIDUALS.

A PERMIT AUTHORIZES THE HOLDER TO PROVIDE A SERVICE THAT
CONSTITUTES PRACTICING CERTIFIED PUBLIC ACCOUNTANCY ONLY IF THE
SERVICE IS PERFORMED BY AN INDIVIDUAL WHO IS LICENSED OR
OTHERWISE AUTHORIZED UNDER THIS TITLE TO PRACTICE.

REVISOR'S NOTE: This section formerly appeared as Art. 75A,
§ 2-406.

The only changes are in style.

Defined terms: "License" § 2-101

"Permit" § 2-101

"Practice certified public accountancy" § 2-101

2-407. TERM AND RENEWAL OF PERMIT.

(A)  TERM OF PERMIT.

UNLESS A PERMIT IS RENEWED FOR A 2-YEAR TERM AS PROVIDED IN
THIS SECTION, THE PERMIT EXPIRES ON THE FIRST DECEMBER 31 THAT
COMES:

(1)  AFTER THE EFFECTIVE DATE OF THE PERMIT; AND

(2)  IN AN EVEN-NUMBERED YEAR.

(B)  RENEWAL NOTICE.

AT LEAST 1 MONTH BEFORE A PERMIT EXPIRES, THE BOARD SHALL
MAIL TO THE PERMIT HOLDER, AT THE LAST KNOWN ADDRESS OF THE
HOLDER:

(1)  A RENEWAL APPLICATION FORM; AND

(2)  A NOTICE THAT STATES:

(I)  THE DATE ON WHICH THE CURRENT PERMIT
EXPIRES;

(II)  THE DATE BY WHICH THE BOARD MUST RECEIVE
THE RENEWAL APPLICATION FOR THE RENEWAL TO BE ISSUED AND MAILED
BEFORE THE PERMIT EXPIRES; AND

(III)  THE AMOUNT OF THE RENEWAL FEE.

(C)  APPLICATIONS FOR RENEWAL.

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