Maryland Business Occupations and Professions Section 2-4A-04
§ 2-4A-04.
  (a)   A system review is required for a licensee or permit holder that performs any of the following services:
    (1)   engagements governed by the statements on auditing standards of the American Institute of Certified Public Accountants; or
    (2)   examinations of prospective financial information under:
      (i)   the statements on standards for attestation engagements of the American Institute of Certified Public Accountants; or
      (ii)   the government auditing standards issued by the U.S. Government Accountability Office.
  (b)   An engagement review is required for a licensee or permit holder not required to have a system review that performs any of the following services:
    (1)   engagements in accordance with the statements on standards for accounting and review services of the American Institute of Certified Public Accountants; or
    (2)   review engagements in accordance with the statements on standards for attestation engagements of the American Institute of Certified Public Accountants.
  (c)   A report review is required for a licensee or permit holder that is not required to have an engagement review and issues reports only on compilations omitting all disclosures.