Practice Privilege. See Md. Code Ann., Bus. Occ And Prof. §2–321.:
Effective October 1, 2008, an out-of-state CPA who does not have a principal place of business in Maryland may exercise all the privileges of a Maryland CPA without the need to obtain a license or pay a fee if the individual:
Please Note: An individual who has passed the Uniform CPA Exam and holds a valid license issued by another state prior to January 1, 2012, may be exempt from the education requirement in the UAA for purposes of practice privileges.
Practice privileges extend to the practice of certified public accountancy in Maryland by any means including mail, telephone, or electronic communication. There is no notice, fee, or other submission required for such practice privileges.
Consent to Jurisdiction As a condition of the practice privilege, an individual who qualifies for the privilege and the firm that employs the individual shall both consent to the following:
To the personal and subject matter jurisdiction and disciplinary authority of the Maryland Board;To comply with public accountancy laws and regulations adopted by the Maryland Board;To the appointment of the state board of public accountancy which issued the individual's license to practice certified public accountancy as the agent upon whom process may be served in any action or proceeding by the Maryland Board against the individual; andCeasing to offer or provide services in Maryland if the license issued by the state in which the individual's principal place of business is located is no longer valid.
A sole practitioner who is practicing in the State under the practice privilege may only perform attest services as defined in § 2–101(c)(1), (4), or (5) of this title, through a firm that holds a permit issued under Md. Code Ann., Bus. Occ And Prof. § 2–401.
Firm Mobility Effective October 1, 2019, a firm that does not have an office in Maryland may provide the below attest services for a client with a home office in Maryland without a permit issued by the Board provided the firm meets the application and peer review requirements under Md. Code Ann., Bus. Occ And Prof. § 2–402, 2–402.1,2–403 and § 2–4A–02; and provided the firm performs the services through an individual with a practice privilege in the state where the individual with a practice privilege retains a principal place of business under § 2–321 of this title: - An audit or other engagement performed in accordance with the Statements on Auditing Standards issued by the AICPA;
- A review of a financial statement performed in accordance with the Statement on Standards for Accounting and Review Services issued by the AICPA;
- A compilation;
- Any examination, review, or agreed-upon procedures engagement performed in accordance with the Statements on Standards for Attestation Engagements issued by the AICPA; andAny engagement performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board.
In order to provide the above-referenced attest services without a permit issued by the Board, the firm must also meet the requirements set forth in the Maryland Accountancy Act for Partnerships, Corporations, and LLC/LLP.
Current mobility information can also be referenced on the Maryland Board's website.
For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:
An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction. A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction. An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction. Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction. A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction. Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction. An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
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