Except as otherwise provided in this title: (1) a person may not practice, attempt to practice, or offer to practice certified public accountancy in the State unless licensed by the Board or qualified for a practice privilege under § 2-321 of this title; and (2) a licensee on emeritus status under § 2-313.1 of this title may not: (i) practice, attempt to practice, or offer to practice certified public accountancy in the State; (ii) sign or certify financial statements, tax returns, or audit reports; or (iii) provide attestation services.
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