Md. Code, Bus. Occ. & Prof. § 2-602
Md. Code, Bus. Occ. & Prof. § 2-602
Maryland · Maryland Code, Business Occupations and Professions · Status: effective
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- Citation
- Md. Code, Bus. Occ. & Prof. § 2-602, Maryland, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1749682
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Except for a licensed certified public accountant or an individual practicing under a practice privilege under § 2–321 of this title who operates a business as a sole practitioner, a person may not operate a business through which certified public accountancy is practiced, unless:
(1) the business is a partnership, limited liability company, or corporation; and
(2) except as otherwise provided under § 2–401 of this title, the partnership, limited liability company, or corporation holds a permit issued by the Board.