Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 2-603
Terms Used In Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 2-603
- 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.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- including: means includes or including by way of illustration and not by way of limitation. See
- 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.
- 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
(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.