Section 2-406 - Scope of permit(a) Subject to subsection (b) of this section and while a permit is in effect, it authorizes the holder to:(1) operate a business through which an individual practices certified public accountancy; and(2) represent to the public that the business provides the services of a licensed certified public accountant.(b) A permit authorizes the holder to provide a service that constitutes practicing certified public accountancy only if the service is performed by an individual who is licensed or otherwise authorized under this title to practice.(c) A firm may use the title "CPA" or "CPA firm" without a permit issued under this section if the firm is performing other professional services that do not require a permit if: (1) the firm performs those services through an individual with a practice privilege under § 2-321 of this title; and(2) the firm performs those services in the state where the individual with a practice privilege retains a principal place of business.