Section 2-102 - Scope of title.
§ 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.]