Maryland Code, Business Occupations and Professions § 2-502

(a) In this section, “accountant's document”:

(b) Unless the client to whom an accountant's document relates and the accountant expressly agree to the contrary, the accountant's document is:

(c) Unless the client or a personal representative or assignee of the client consents, an accountant who holds an accountant's document that relates to a client may not give, sell, or otherwise transfer the accountant's document to anyone other than a partner of the accountant.