Except as otherwise provided in this title, 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.
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: (1) the business is a partnership, limited liability company, or corporation; and […]
(a) Subject to subsection (b) of this section and unless authorized under this title to practice certified public accountancy, a person may not represent to the public, by use of a title, including “licensed certified public accountant”, “certified public accountant”, “public accountant”, or “auditor”, by use of the abbreviation “CPA”, by description of services, methods, or […]
(a) Subject to subsection (b) of this section and unless a person holds a permit issued by the Board or is otherwise authorized under this title to practice certified public accountancy, the person may not represent to the public, by use of a title, including “licensed certified public accountants”, “certified public accountants”, “public accountants”, or “auditors”, […]
(a) A person who violates any provision of this subtitle is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both. (b) (1) The Board may impose on a person who violates any provision of this subtitle a penalty not exceeding $5,000 for each violation. […]
