Maryland Code, Business Occupations and Professions § 2-4A-04

(1) engagements governed by the Statements on Auditing Standards of the American Institute of Certified Public Accountants; or

(2) engagements governed by the government auditing standards issued by the U.S. Government Accountability Office;

(3) examinations of prospective financial information under:

(4) audits of issuers not registered with the U.S. Securities and Exchange Commission that are performed under standards of the Public Company Accounting Oversight Board.

(1) review of historical financial statements in accordance with the Statements on Standards for Accounting and Review Services of the American Institute of Certified Public Accountants;

(2) compilation of historical financial statements with disclosures performed under the Statements on Standards for Accounting and Review Services of the American Institute of Certified Public Accountants;

(3) compilation of historical financial statements that omit substantially all disclosures performed under the Statements on Standards for Accounting and Review Services of the American Institute of Certified Public Accountants; or

(4) engagements performed under the Statements on Standards for Attestation Engagements of the American Institute of Certified Public Accountants other than the examination of prospective financial statements.