WILLIAM DONALD SCHAEFER, Governor                            Ch. 459

2-414.

(b) A permit may be reinstated under this section only if:

(1) the partnership, LIMITED LIABILITY COMPANY, or corporation whose
permit has been revoked or suspended submits a written request to the Board;

2-416.

(a) The Board may issue a limited permit for the practice of certified public
accountancy on a specific job to a partnership if:

(1)      each partner is licensed to practice certified public accountancy in this
or another state or in a foreign country;

(2)      at least 1 general partner and any other partner who practices or intends
to practice accountancy in the State is licensed by the Board under § 2-309 or § 2-320 of
this title; and

(3)      the requirements of subsection [(c)] (D) of this section are met.

(B) (1) THE BOARD MAY ISSUE A LIMITED PERMIT FOR THE PRACTICE OF
CERTIFIED PUBLIC ACCOUNTANCY ON A SPECIFIC JOB TO A LIMITED LIABILITY
COMPANY IF, EACH MEMBER IS LICENSED TO PRACTICE CERTIFIED PUBLIC
ACCOUNTANCY IN THIS OR ANOTHER STATE OR IN A FOREIGN COUNTRY; AND

(2) THE REQUIREMENTS OF SUBSECTION (D) OF THIS SECTION ARE
MET.

[(b)](C) The Board may issue a limited permit for the practice of certified public
accountancy on a specific job to a corporation if:

(1)      each shareholder is licensed to practice certified public accountancy in
this or another state or in a foreign country;

(2)      each shareholder who practices or intends to practice accountancy in
this State is licensed by the Board under § 2-309 or § 2-320 of this title; and

(3)      the requirements of subsection [(c)] (D) of this section are met.

[(c)](D) In order to qualify for a limited permit under this section a corporation,
LIMITED LIABILITY COMPANY, or partnership shall:

(1)      not have a place of business in this State;

(2)      submit to the Board an application on the form that the Board provides;

and

(3) pay to the Board an application fee of $25.

[(d)](E) A limited permit authorizes the partnership, LIMITED LIABILITY
COMPANY, or corporation to conduct a business through which certified public
accountancy is practiced only for the specific job for which it was issued, as set forth by
the Board.

- 2441 -