{"data":{"id":"us-md/md.-code-business-occupations-and-professions-2-602","jurisdiction":"us-md","citation":"Md. Code, Business Occupations and Professions § 2–602","heading":"","body":"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:\n(1) the business is a partnership, limited liability company, or corporation; and\n(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.","path":["Article - Business Occupations and Professions"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbo\u0026section=2-602","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:56:13Z","sha256":"83472ae149d8a92d99a3f288714120cf8f968ac234c4027bffe7c6e36274868c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-business-occupations-and-professions-2-601","next":"us-md/md.-code-business-occupations-and-professions-2-603"},"notice":"GroundRules: Original legal text. Not legal advice."}