Maryland Business Occupations and Professions Section 2-101

      (a)      In this title the following words have the meanings indicated.

      (b)      "Board" means the State Board of Public Accountancy.

      (c)      "License" means, unless the context requires otherwise, a license issued by the Board to practice certified public accountancy.

      (d)      "Licensed certified public accountant" means, unless the context requires otherwise, an individual licensed by the Board to practice certified public accountancy.

      (e)      "Permit" means, unless the context requires otherwise, a permit issued by the Board to allow a partnership or corporation to operate a business through which an individual may practice certified public accountancy.

      (f)      "Practice certified public accountancy" means to perform any of the following accountancy services:

            (1)      conducting an audit of financial statements; or

            (2)      providing a written certificate or opinion on the correctness of the information or on the fairness of the presentation of the information in:

                  (i)      a financial statement;

                  (ii)      a report;

                  (iii)      a schedule; or

                  (iv)      an exhibit.