Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 2-604
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Terms Used In Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 2-604
- including: means includes or including by way of illustration and not by way of limitation. See
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(a) Subject to subsection (b) of this section and unless a person holds a permit issued by the Board or is otherwise authorized under this title to practice certified public accountancy, the person may not represent to the public, by use of a title, including “licensed certified public accountants”, “certified public accountants”, “public accountants”, or “auditors”, by use of the abbreviation “CPA”, by description of services, methods, or procedures, or otherwise, that the person holds a permit or otherwise is authorized to operate a business through which certified public accountancy is practiced in the State.
(b) Subsection (a) of this section does not apply to a licensed certified public accountant or an individual practicing under a practice privilege under § 2-321 of this title who operates the business as a sole practitioner.