(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.