2013 Maryland Code
BUSINESS OCCUPATIONS AND PROFESSIONS
§ 2-603 - Misrepresentation as authorized practitioner
§2-603.
(a) Subject to subsection (b) of this section and unless authorized under this title to practice certified public accountancy, a person may not 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 “CPA”, by description of services, methods, or procedures, or otherwise, that the person is authorized to practice certified public accountancy in the State.
(b) Subsection (a) of this section does not prohibit:
(1) the description of a principal, officer, or employee of an organization by the position, title, or office that the individual holds in the organization; or
(2) a partnership, limited liability company, or corporation that holds a permit or is exempt from the permit requirement under § 2-401 of this title from using, in connection with the name of the partnership, limited liability company, or corporation, any of the terms or the abbreviation to which subsection (a) of this section refers.
(c) (1) The display, distribution, or other use by a person of the person’s name, in conjunction with any of the following list of titles or abbreviations in a card, sign, advertisement, directory listing, or other instrument or device, is, in any proceeding under this title, prima facie evidence that the person represents to the public that the person is authorized to practice certified public accountancy:
(i) “licensed certified public accountant”;
(ii) “certified public accountant”;
(iii) “public accountant”;
(iv) “auditor”; or
(v) an abbreviation of any of these titles.
(2) In a proceeding under this title, evidence of a single representation described in paragraph (1) of this subsection is, without evidence of a general course of conduct, adequate to justify a finding that a person has represented to the public that the person is authorized to practice certified public accountancy in the State.
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