(a)      Subject to subsection (b) of this section and unless a person holds a permit issued by the Board, the person may not represent to the public, by use of a title, including "licensed certified public accountants", "certified public accountants", "public accountants", or "auditors", by use of the abbreviation "CPA", by description of services, methods, or procedures, or otherwise, that the person holds a permit or otherwise is authorized to operate a business through which certified public accountancy is practiced in the State.

      (b)      Subsection (a) of this section does not apply to a licensed certified public accountant who operates the business as a sole practitioner.