2013 Maryland Code
BUSINESS OCCUPATIONS AND PROFESSIONS
§ 2-401 - Permit to practice accountancy as a firm
(a) A firm shall hold a permit issued by the Board if the firm:
(1) has an office in this State that performs attest services as defined in § 2-101(c) of this title;
(2) has an office in this State that uses the title “CPA” or “CPA firm”; or
(3) performs attest services described in § 2-101(c)(1), (4), or (5) of this title for a client with a home office in this State.
(b) A firm that does not have an office in this State may perform attest services as defined in § 2-101(c)(2) and (3) of this title for a client with a home office in this State without a permit if the firm:
(1) meets the application and peer review requirements under §§ 2-402, 2-402.1, 2-403, and 2-4A-02 of this title; and
(2) performs services through an individual with a practice privilege under § 2-321 of this title.
(c) The Board shall grant or renew a permit to practice as a CPA firm to a partnership, limited liability company, or corporation that demonstrates its qualifications in accordance with this section.
(d) If a firm does not meet the requirements of this section, the firm may perform other professional services while using the title “CPA” or “CPA firm” in this State without a permit, if the firm:
(1) performs those services through an individual with a practice privilege provided under § 2-321 of this title; and
(2) performs those services in the state where the individual with a practice privilege retains a principal place of business.
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