State of Maryland Department of Labor, Licensing and Regulation
Maryland State Board Of Public Accountancy
500 N. Calvert St., Room 308
Baltimore, Maryland 21202-3651
(410) 230-6322 (Baltimore area),    (888) 218-5925 (Toll Free)


CPAs - Corporation / Partnership / LLP / LLC Permit Application


Application For Certification of Authorization For
Corporations / Partnerships / LLPs / LLCs

Note: This form is a supplement to the information that you previously submitted online through the Internet.

Section 1

Requirements for a CPA Permit in Maryland for Corporations/Partnerships/LLPs/LLCs:

1. Partnership/Limited Liability Partnership
  • Each partnership shall have a permanent office in the State.
  • Each permanent office shall be managed by a partner who resides in this State. Complete Section 4.
  • Each partner shall be licensed to practice certified public accountancy in this or another state. At least 1 general partner and any other partner who practices or intends to practice certified public accountancy in the State shall be licensed by the Board to practice certified public accountancy in the State. Complete Section 3.

2. Corporation:

  • Each corporation shall have a permanent office in the State.
  • Each permanent office shall be managed by a stockholder of the corporation who resides in the State. Complete Section 4.
  • Each corporation must meet the applicable requirements of the Maryland Professional Service Corporation Act. Submit a Certificate of Good Standing from the Maryland Department of Assessments and Taxation. (410-767-1340)
  • Each corporation must submit a list of all the shareholders of the corporation. Complete Section 3.

3. Limited Liability Company:

  • Each limited liability company shall have a permanent office in the State.
  • Each permanent office shall be under the immediate direction of a member who resides in the State. Complete Section 4.
  • Each member of a limited liability company shall be licensed to practice certified public accountancy in this or another state. Complete Section 2.
  • Submit a Certificate of Good Standing from the Maryland Department of Assessments and Taxation. (410-767-1340)

4. Written Notification:

  • Written notification must be submitted to the Board within 1 month if any of the partners, stockholders, or members change; or if the name of the partnership, limited liability partnership, corporation, or limited liability company changes.
This application is for a: Corporation Partnership LLP LLC

Section 2
Business Information
Federal I.D. Number
Name of Business
Address of Business
  ,
Contact Name
Contact Phone No.

Must be a permanent office in the state of Maryland



Section 3

List the person's name and address, the state or states in which each is licensed to practice certified public accountancy, the license number(s) and the date(s) of expiration of current licenses(s). USE ADDITIONAL SHEETS, IF NECESSARY.

Stockholder, Partner Or Member State Of License License Number Expiration Date
Name
     
Address
     
 
     
Name
     
Address
     
 
     
Name
     
Address
     
 
     
Name
     
Address
     
 
     
Name
     
Address
     
 
     



Section 4

List the name, position, and the Maryland license number of the partner, stockholder, or member who is duly licensed to practice certified public accountancy in the State of Maryland and who shall be in responsible charge of the practice of certified public accountancy in the State of Maryland through the Partnership, Limited Liability Partnership, Corporation, or Limited Liability Company.

Name and position of responsible parties (type) Maryland License Number



AFFIRMATION OF RESPONSIBILITY MUST BE SIGNED BY PERSONS LISTED ABOVE

I HAVE READ THE CURRENT REGISTRATION LAW AND I AM FULLY AWARE OF THE CORPORATION/LIMITED LIABILITY COMPANY/PARTNERSHIP/LIMITED LIABILITY PARTNERSHIP/RESPONSIBILITIES AS WELL AS MY RESPONSIBILITIES AS AN INDIVIDUAL LICENSEE.



Signature of Responsible Licensee Social Security No. Date
Signature of Responsible Licensee Social Security No. Date
Signature of Responsible Licensee Social Security No. Date



Certification

I hereby certify, under penalty of perjury, that the information contained herein is true and correct to the best of my knowledge, information, and belief. I further authorize the release of any information contained within this application to an authorized representative of the Department of Labor, Licensing and Regulation for further investigation. I further certify that I have paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Department of Labor, Licensing and Regulation or have provided for payment in a manner satisfactory to the unit responsible for collection.



Signature of President of the Corporation; General Partner of the Partnership or LLP; Member of the LLC Date


NOTICE
CORPORATIONS, LIMITED LIABILITY COMPANIES, AND PARTNERSHIPS LICENSED IN THE STATE OF MARYLAND MUST ADHERE TO THE FOLLOWING NAMING STANDARDS:

FOR FIRMS USING "...AND ASSOCIATES" AND "...AND COMPANY", THE FOLLOWING ARE EXAMPLES OF THE USAGE OF BOTH, AND THE NUMBER OF CPA/OFFICERS, CPA/MEMBERS, CPA/PARTNERS, OR CPA/FULL-TIME EMPLOYEES REQUIRED FOR BOTH CORPORATIONS AND PARTNERSHIPS, RESPECTIVELY:

Swinson & Co., CPAs - 2 CPA/Officers/Members/Partners/Full-time Employees

Fites & Associates - 2 CPA/Officers/Members/Partners/Full-time Employees

Jones, Rufus & Associates - 3 CPA/Officers/Members/Partners/Full-time Employees

Smith, Petridge, Tucker & Associates, CPAs - 4 CPA/Officers/Members/Partners/Full-time Employees

D.M. Moses & Co. - 2 CPA/Officers/Members/Partners/Full-time Employees

Keller, Tieman, Fookes, & Company - 4 CPA/Officers/Members/Partners/Full-time Employees



BE ADVISED THAT ALL CPAS' NAMES PRECEDING THE "... & COMPANY" OR "... & ASSOCIATES "MUST BE OWNERS. FURTHER, WHILE YOU MUST HAVE THE DESIGNATED NUMBER OF CPAS AS DESCRIBED ABOVE, THE "...& COMPANY" AND "...& ASSOCIATES" ALLOWS THAT THE ADDITIONAL CPA NOT BE AN OWNER, BUT MUST BE LICENSED TO PRACTICE IN MARYLAND OR ANOTHER JURISDICTION.

MARYLAND STATE BOARD OF PUBLIC ACCOUNTANCY