Maryland Business Occupations and Professions Section 2-401

      (a)      Subject to the provisions of this subtitle, an individual may practice certified public accountancy through a partnership, limited liability company, or corporation that holds a permit under this subtitle.

      (b)      A partnership, limited liability company, or corporation shall hold a permit issued by the Board before the partnership, limited liability company, or corporation may operate a business through which certified public accountancy is practiced.