Maryland § 2-406
Full text of Maryland Maryland Code § 2-406, with citation guidance and answers to common questions.
§ 2-406.
(a) Subject to subsection (b) of this section and while a permit is in effect, it authorizes the holder to:
(1) operate a business through which an individual practices certified public accountancy; and
(2) represent to the public that the business provides the services of a licensed certified public accountant.
(b) A permit authorizes the holder to provide a service that constitutes practicing certified public accountancy only if the service is performed by an individual who is licensed or otherwise authorized under this title to practice.
(c) A firm may use the title “CPA” or “CPA firm” without a permit issued under this section if the firm is performing other professional services that do not require a permit if:
(1) the firm performs those services through an individual with a practice privilege under § 2–321 of this title; and
(2) the firm performs those services in the state where the individual with a practice privilege retains a principal place of business.
Frequently Asked Questions About Maryland § 2-406
What does Maryland Code § 2-406 cover?
Section 2-406 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 2-406?
A common citation format is "Maryland Code § 2-406" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 2-406 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.