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Practice in Maryland through Mobility - Public Accountancy

Practice Privilege

Maryland provides for mobility for active CPAs from other states to provide certified public accountancy services for clients headquartered in Maryland without having to obtain a Maryland license. CPA firms from other states, however, must obtain a Maryland firm permit in order to provide CPA services to clients in this state.

Mobility for individuals

Mobility for individuals applies to CPAs who are actively licensed and whose principal place of employment is in another state. By providing services to Maryland clients, CPAs are required to comply with the provisions of the Maryland Public Accountancy Act and regulations governing the practice of certified public accountancy. See Md. Code Ann., Bus. Occ. And Prof. §2–321.

Mobility does not apply to CPA Firms

CPA firms located in other states must obtain a permit to provide the services listed below for a client with a home office in Maryland:

  1. An audit or other engagement performed in accordance with the Statements on Auditing Standards issued by the AICPA.
  2. An examination of prospective financial information performed in accordance with the Statements on Standards for Attestation Engagements issued by the AICPA; and
  3. Any engagement performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board.

Sole Practitioner Exception for CPA Firms

A sole practitioner in another state, including a sole practitioner who has organized the practice as a CPA firm, does not have to obtain a permit. See Md. Code Ann., Bus. Occ. And Prof. §2–602.