§ 2-601
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/md/business-occupations-and-professions/2-601·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§2–601.
Except as otherwise provided in this title:
(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
(2)a licensee on emeritus status under § 2–313.1 of this title may not:
(i)practice, attempt to practice, or offer to practice certified public accountancy in the State;
(ii)sign or certify financial statements, tax returns, or audit reports; or
(iii)provide attestation services.