Section 2-501 – Registration of Offices

    (a)    (1)    The Board may adopt regulations to:             (i)    require that each office maintained in the State for the practice of accounting by an individual accountant or partnership or corporate permit holder be registered every 2 years with the Board by the individual, partnership, or corporation; and             (ii)    set the procedure to carry out the registration.         (2)    The Board may […]

Section 2-502 – Ownership of Documents

    (a)    In this section, “accountant’s document”:         (1)    means any of the following documents, if the document is prepared by an accountant in the course of professional service provided to a client:             (i)    a memorandum;             (ii)    a record;             (iii)    a schedule;             (iv)    a statement; or             (v)    a working paper; and         (2)    does not include any document provided by the client to the accountant.     (b)    Unless […]