Except for a licensed certified public accountant or an individual practicing under a practice privilege under § 2-321 of this title who operates a business as a sole practitioner, a person may not operate a business through which certified public accountancy is practiced, unless: (1) the business is a partnership, limited liability company, or corporation; and (2) except as otherwise provided under § 2-401 of this title, the partnership, limited liability company, or corporation holds a permit issued by the Board.
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