§2–601.

    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.