(a) Within 1 month after the change or occurrence, a partnership that holds a permit shall give to the Board written notice of:
(1) a change in the name of the partnership;
(2) the admission of any partner who practices or intends to practice certified public accountancy in the State;
(3) the death of any partner who practiced certified public accountancy in the State; and
(4) the withdrawal of any partner who practiced certified public accountancy in the State.
(b) Within 1 month after the change or occurrence, a limited liability company that holds a permit shall give to the Board written notice of:
(1) a change in the name of the limited liability company;
(2) the admission of any member who practices or intends to practice certified public accountancy in the State;
(3) the death of any member who practiced certified public accountancy in the State; and
(4) the withdrawal of any member who practiced certified public accountancy in the State.
(c) Within 1 month after the change or occurrence, a corporation that holds a permit shall give to the Board written notice of:
(1) a change in the name of the corporation;
(2) the death of any stockholder; and
(3) a change in stockholders.
Structure Maryland Statutes
Business Occupations and Professions
Section 2-401 - Permit to Practice Accountancy as a Firm
Section 2-402 - Qualifications of Applicants -- Partnerships
Section 2-402.1 - Qualifications of Applicants -- Limited Liability Companies
Section 2-403 - Qualifications of Applicants -- Corporations
Section 2-404 - Application Form; Requirements
Section 2-405 - Issuance of Permit
Section 2-406 - Scope of Permit
Section 2-407 - Term and Renewal of Permit
Section 2-408 - Notice of Change in Name or Composition
Section 2-409 - Use of Partnership Name by Surviving Partner
Section 2-411 - Denials, Reprimands, Suspensions, and Revocations -- Commencement of Proceedings
Section 2-412 - Denials, Reprimands, Suspensions, and Revocations -- Hearings
Section 2-413 - Limitations on Expiration and Surrender of Permit
Section 2-414 - Reinstatement of Revoked or Suspended Permit
Section 2-415 - Continual Compliance With Permit Requirement