§2–603.

    (a)    Subject to subsection (b) of this section and unless authorized under this title to practice certified public accountancy, a person may not represent to the public, by use of a title, including “licensed certified public accountant”, “certified public accountant”, “public accountant”, or “auditor”, by use of the abbreviation “CPA”, by description of services, methods, or procedures, or otherwise, that the person is authorized to practice certified public accountancy in the State.

    (b)    Subsection (a) of this section does not prohibit:

        (1)    the description of a principal, officer, or employee of an organization by the position, title, or office that the individual holds in the organization;

        (2)    the description of a licensee who is on emeritus status under § 2–313.1 of this title, provided that the licensee does not represent to the public that the licensee is authorized to practice certified public accountancy in the State; or

        (3)    a partnership, limited liability company, or corporation that holds a permit or is exempt from the permit requirement under § 2–401 of this title from using, in connection with the name of the partnership, limited liability company, or corporation, any of the terms or the abbreviation to which subsection (a) of this section refers.

    (c)    (1)    (i)    Except as provided in subparagraph (ii) of this paragraph, the display, distribution, or other use by a person of the person’s name, in conjunction with any of the following list of titles or abbreviations in a card, sign, advertisement, directory listing, or other instrument or device, is, in any proceeding under this title, prima facie evidence that the person represents to the public that the person is authorized to practice certified public accountancy:

                1.    “licensed certified public accountant”;

                2.    “certified public accountant”;

                3.    “public accountant”;

                4.    “auditor”; or

                5.    an abbreviation of any of these titles.

            (ii)    A licensee who is on emeritus status under § 2–313.1 of this title may use the words “certified public accountant emeritus” or the abbreviation “CPA emeritus” to describe the occupation of the individual, provided that the licensee does not represent to the public that the licensee is authorized to practice certified public accountancy in the State.

        (2)    In a proceeding under this title, evidence of a single representation described in paragraph (1) of this subsection is, without evidence of a general course of conduct, adequate to justify a finding that a person has represented to the public that the person is authorized to practice certified public accountancy in the State.