{"data":{"id":"us-md/md.-code-business-occupations-and-professions-2-601","jurisdiction":"us-md","citation":"Md. Code, Business Occupations and Professions § 2–601","heading":"","body":"Except as otherwise provided in this title:\n(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\n(2) a licensee on emeritus status under § 2–313.1 of this title may not:\n(i) practice, attempt to practice, or offer to practice certified public accountancy in the State;\n(ii) sign or certify financial statements, tax returns, or audit reports; or\n(iii) provide attestation services.","path":["Article - Business Occupations and Professions"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbo\u0026section=2-601","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:56:13Z","sha256":"435a5dcff073614c9ff1c123858cabfbe6b82fa538c9360c3a27dc53fdfe496d","source_id":"us-md","stale":false,"prev":"us-md/md.-code-business-occupations-and-professions-2-502","next":"us-md/md.-code-business-occupations-and-professions-2-602"},"notice":"GroundRules: Original legal text. Not legal advice."}