(a) Subject to subsection (b) of this section and unless authorized under
this title to practice certified public accountancy, a person may not
represent to the public, by use of a title, including "licensed
certified public accountant", "certified public accountant",
"public accountant", or "auditor", by use of the abbreviation
"CPA", by description of services, methods, or procedures, or
otherwise, that the person is authorized to practice certified public
accountancy in the State.
(b) Subsection (a) of this section does not prohibit:
(1) the description of a principal, officer, or employee of an organization
by the position, title, or office that the individual holds in the
organization; or
(2) a partnership, limited liability company, or corporation that holds a
permit from using, in connection with the name of the partnership,
limited liability company, or corporation, any of the terms or the
abbreviation to which subsection (a) of this section refers.
(c) (1) The display, distribution, or other use by a person of the person's
name, in conjunction with any of the following list of titles or
abbreviations in a card, sign, advertisement, directory listing, or
other instrument or device, is, in any proceeding under this title,
prima facie evidence that the person represents to the public that the
person is authorized to practice certified public accountancy:
(i) "licensed certified public accountant";
(ii) "certified public accountant";
(iii) "public accountant";
(iv) "auditor"; or
(v) an abbreviation of any of these titles.
(2) In a proceeding under this title, evidence of a single representation
described in paragraph (1) of this subsection is, without evidence of a
general course of conduct, adequate to justify a finding that a person
has represented to the public that the person is authorized to practice
certified public accountancy in the
State.
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