WILLIAM DONALD SCHAEFER, Governor

Ch. 3

SUBTITLE 6. PROHIBITED ACTS; PENALTIES.

2-601. PRACTICING WITHOUT LICENSE.

EXCEPT AS OTHERWISE PROVIDED IN THIS TITLE, A PERSON MAY NOT
PRACTICE, ATTEMPT TO PRACTICE, OR OFFER TO PRACTICE CERTIFIED
PUBLIC ACCOUNTANCY IN THE STATE UNLESS LICENSED BY THE BOARD.

REVISOR'S NOTE: This section formerly appeared as Art. 75A,
§ 2-601.

No changes are made.

Defined terms: "Board" § 2-101

"License" § 2-101 "Person" § 1-101

"Practice certified public accountancy" § 2-101

2-602. PROVIDING SERVICES WITHOUT PERMIT.

EXCEPT FOR A LICENSED CERTIFIED PUBLIC ACCOUNTANT WHO

OPERATES A BUSINESS AS A SOLE PRACTITIONER, A PERSON MAY NOT

OPERATE A BUSINESS THROUGH WHICH CERTIFIED PUBLIC ACCOUNTANCY IS
PRACTICED, UNLESS:

(1)  THE BUSINESS IS A PARTNERSHIP OR CORPORATION; AND

(2)  THE PARTNERSHIP OR CORPORATION HOLDS A PERMIT
ISSUED BY THE BOARD.

REVISOR'S NOTE: This section formerly appeared as Art. 75A,
§ 2-602.

The only changes are in style.

The addition of § 2-101(d) of this title clarifies
that the exception in the introductory language of
this section applies only to an individual who is
licensed by this State.

Defined terms: "Board" § 2-101

"License" § 2-101

"Licensed certified public accountant" § 2-101

"Permit" § 2-101 "Person" § 1-101

"Practice certified public accountancy" § 2-101

2-603. MISREPRESENTATION AS AUTHORIZED PRACTITIONER.

(A) IN GENERAL.

SUBJECT TO SUBSECTION (B) OF THIS SECTION AND UNLESS
AUTHORIZED UNDER THIS TITLE TO PRACTICE CERTIFIED PUBLIC
ACCOUNTANCY, A PERSON MAY NOT REPRESENT TO THE PUBLIC, BY USE OF
A TITLE, INCLUDING "LICENSED CERTIFIED PUBLIC ACCOUNTANT",

- 71 -