§ 2-601

Maryland § 2-601

• Jurisdiction: Maryland
• Article gbo: Business Occupations and Professions
• Title: 2

Text

Except as otherwise provided in this title:

(1) a person may not practice, attempt to practice, or offer to practice certified public accountancy in the State unless licensed by the Board or qualified for a practice privilege under § 2–321 of this title; and

(2) a licensee on emeritus status under § 2–313.1 of this title may not:

(i) practice, attempt to practice, or offer to practice certified public accountancy in the State;

(ii) sign or certify financial statements, tax returns, or audit reports; or

(iii) provide attestation services.