Maryland Code, Courts and Judicial Proceedings § 9-110

(2)(i) “Firm” means a proprietorship, partnership, or professional corporation engaged in the practice of public accountancy.

(ii) “Firm” includes an employee of the firm.

(3)(i) “Licensed certified public accountant” has the meaning stated in § 2-101(i) of the Business Occupations and Professions Article.

(ii) “Licensed certified public accountant” includes an employee of the licensed certified public accountant.

(6)(i) “Practice of public accountancy” means the performance or the offering to perform by a licensed certified public accountant or a firm, while holding out to the public, services for a client or a potential client that involve:

1. The use of accounting or auditing skills, including the issuance of reports on financial statements;

2. Financial management, advice, or consultation;  or

3. The preparation of tax returns or the furnishing of advice about tax matters.

(ii) “Practice of public accountancy” includes the practice of certified public accountancy.

(i) A client who employs the licensed certified public accountant or firm;  or

(ii) The material of the client.

(i) Does not waive the privilege required by subsection (b) of this section;  and

(ii) Subjects a licensed certified public accountant or firm that conducts a quality review to the same duty of confidentiality applicable to the licensed certified public accountant or firm undergoing the quality review.