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DLLR's Division of Occupational and Professional Licensing

 

Firms - Apply for License Permit - Maryland Board of Public Accountancy

 

DO NOT FILE ANY FIRM PERMIT APPLICATION IF YOU:

  1. Are a sole practitioner. You are exempt from needing a firm permit pursuant to §2-602 of the Maryland Public Accountancy Act;
  2. You are organized as a corporation or an LLC, and trade as a name that includes the terms such as "Group", "and Company", "and Associates", or similar terms which imply the presence in the firm of more licensees than those identified by the firm’s name. This is prohibited by Code of Maryland Regulations COMAR 09.24.01.06 I. (4);.
  3. If the name of a non CPA owner is included in the firm name, the firm will not be issued a permit, pursuant to Code of Maryland Regulations 09.24.04.04 F.

A Corporate applicant for a permit:

Must meet the applicable requirements of the Maryland Professional Service Corporation Act. Must have a permanent office in Maryland or in another state, at the time of application, or submit proof of the corporation's intent to immediately establish a permanent office in Maryland; and be organized such that a simple majority of the ownership of the corporation, in terms of financial interests and voting rights, is held by individuals licensed to practice certified public accountancy in this or another state. All non-CPA owners must be active participants in the corporation.
Note: At least one officer, partner or member must reside in Maryland and must be licensed to practice in Maryland, if the firm is located or intends to locate in Maryland.

A Limited Liability Company (LLC):

Must have a permanent office in Maryland or in another state, at the time of application, or submit proof of the LLC's intent to immediately establish a permanent office in Maryland; and be organized such that a simple majority of the ownership of the LLC, in terms of financial interests and voting rights, is held by individuals licensed to practice certified public accountancy in this or another state. All non-CPA owners must be active participants in the LLC. 
Note: At least one officer, partner or member must reside in Maryland and must be licensed to practice in Maryland, if the firm is located or intends to locate in Maryland.

A Partnership:

Must have a permanent office in Maryland or in another state, at the time of application, or submit proof of the partnership’s intent to immediately establish a permanent office in Maryland; and be organized such that a simple majority of the ownership of the partnership, in terms of financial interests and voting rights, is held by individuals licensed to practice certified public accountancy in this or another state. All non-CPA owners must be active participants in the partnership.
Note: At least one officer, partner or member must reside in Maryland and must be licensed to practice in Maryland, if the firm is located or intends to locate in Maryland.

 
CLICK HERE TO BEGIN APPLICATION