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Terms Used In Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 2-408

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See
(a) Within 1 month after the change or occurrence, a partnership that holds a permit shall give to the Board written notice of:

(1) a change in the name of the partnership;

(2) the admission of any partner who practices or intends to practice certified public accountancy in the State;

(3) the death of any partner who practiced certified public accountancy in the State; and

(4) the withdrawal of any partner who practiced certified public accountancy in the State.

(b) Within 1 month after the change or occurrence, a limited liability company that holds a permit shall give to the Board written notice of:

(1) a change in the name of the limited liability company;

(2) the admission of any member who practices or intends to practice certified public accountancy in the State;

(3) the death of any member who practiced certified public accountancy in the State; and

(4) the withdrawal of any member who practiced certified public accountancy in the State.

(c) Within 1 month after the change or occurrence, a corporation that holds a permit shall give to the Board written notice of:

(1) a change in the name of the corporation;

(2) the death of any stockholder; and

(3) a change in stockholders.