Md. Code, Business Occupations and Professions § 2-602
Md. Code, Business Occupations and Professions § 2-602
in effectExcept 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbo§ion=2-602&enactments=falseFetched: 10/16/2026
