Maryland Business Occupations and Professions Section 2-321

Article - Business Occupations and Professions

§ 2-321.

      (a)      In this section, "practice certified public accountancy" includes the practice of public accountancy.

      (b)      An individual actively licensed as a certified public accountant in another state may practice certified public accountancy in the State upon notifying the Board of the individual's intent to practice under this section, if:

            (1)      the individual:

                  (i)      verifies that the individual's principal place of business is located outside the State; and

                  (ii)      pays to the Board a notification fee of $50; and

            (2)      the Board verifies that either the individual:

                  (i)      has acquired the education, examination scores, and experience substantially equivalent to those required by the Uniform Accountancy Act; or

                  (ii)      is actively licensed in a state that has licensing requirements in the areas of education, examination, and experience that are substantially equivalent to those required by the Uniform Accountancy Act.

      (c)      By notifying the Board of the individual's intent to practice under this section, the individual consents to:

            (1)      the personal and subject matter jurisdiction and disciplinary authority of the Board;

            (2)      complying with State public accountancy laws and regulations adopted by the Board; and

            (3)      the appointment of the State Board of Public Accountancy that issued the individual's license to practice certified public accountancy as the agent upon which process may be served in any action or proceeding by the Board against the individual.

      (d)      An individual's right to practice under this section shall expire 2 years after the date of notification to the Board as provided in subsection (a) of this section.

      (e)      An individual who meets the requirements of this section may renew the right to practice under this section by notifying the Board and paying a renewal fee of $50.

      (f)      An individual authorized to practice certified public accountancy under this section may represent to the public, by use of a title, including "licensed certified public accountant", "certified public accountant", "public accountant", or "auditor", by use of the abbreviation "C.P.A.", by description of services, methods, or procedures, or otherwise, that the individual is authorized to practice certified public accountancy in the State.



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