Section 2-102 - Scope of title. - Maryland Statutes

§ 2-102. Scope of title.
 

(a)  Right to provide services.- If the person does not engage in any activity expressly included in the definition of practice certified public accountancy, this title does not prohibit: 

(1) an individual from serving as an employee of or assistant to a licensee or permit holder; 

(2) a public official or public employee from performing the duties of the position of that individual; or 

(3) a person from providing or offering to the public bookkeeping and accounting services, including: 

(i) development or installation of a bookkeeping system; 

(ii) recordation or presentation of financial information; 

(iii) preparation of: 

1. a financial statement; 

2. a report; 

3. a schedule; or 

4. an exhibit; or 

(iv) any similar activity. 

(b)  Employment of certified public accountant of another jurisdiction.- This title does not prohibit a licensee or permit holder from: 

(1) employing a certified public accountant licensed by another state or a foreign country; or 

(2) listing that individual as a certified public accountant, if the individual qualifies for a practice privilege under § 2-321 of this title. 
 

[An. Code 1957, art. 75A, § 2-102; 1989, ch. 3, § 1; 2008, ch. 536.]