Maryland Business Occupations and Professions Section 2-102

      (a)      If the person does not engage in any activity expressly included in the definition of practice certified public accountancy, this title does not prohibit:

            (1)      an individual from serving as an employee of or assistant to a licensee or permit holder;

            (2)      a public official or public employee from performing the duties of the position of that individual; or

            (3)      a person from providing or offering to the public bookkeeping and accounting services, including:

                  (i)      development or installation of a bookkeeping system;

                  (ii)      recordation or presentation of financial information;

                  (iii)      preparation of:

                        1.      a financial statement;

                        2.      a report;

                        3.      a schedule; or

                        4.      an exhibit; or

                  (iv)      any similar activity.

      (b)      This title does not prohibit a licensee or permit holder from:

            (1)      employing a certified public accountant licensed by another state or a foreign country; or

            (2)      listing that individual as a certified public accountant, if the listing is followed by the name of or usual abbreviation for the other state or country where the individual is recognized as a certified public accountant.