{"data":{"id":"us-md/md.-code-business-occupations-and-professions-2-406","jurisdiction":"us-md","citation":"Md. Code, Business Occupations and Professions § 2–406","heading":"","body":"(a) Subject to subsection (b) of this section and while a permit is in effect, it authorizes the holder to:\n(1) operate a business through which an individual practices certified public accountancy; and\n(2) represent to the public that the business provides the services of a licensed certified public accountant.\n(b) A permit authorizes the holder to provide a service that constitutes practicing certified public accountancy only if the service is performed by an individual who is licensed or otherwise authorized under this title to practice.\n(c) A firm may use the title “CPA” or “CPA firm” without a permit issued under this section if the firm is performing other professional services that do not require a permit if:\n(1) the firm performs those services through an individual with a practice privilege under § 2–321 of this title; and\n(2) the firm performs those services in the state where the individual with a practice privilege retains a principal place of business.","path":["Article - Business Occupations and Professions"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbo\u0026section=2-406","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:56:13Z","sha256":"7a5b86f52331d424f414ce8257b486a8fa347dc9a86274986c6d0e8a40cdac9d","source_id":"us-md","stale":false,"prev":"us-md/md.-code-business-occupations-and-professions-2-405","next":"us-md/md.-code-business-occupations-and-professions-2-407"},"notice":"GroundRules: Original legal text. Not legal advice."}