Section 2-102 - Scope of title(a) If the person does not engage in any activity expressly included in the definition of practice certified public accountancy, this title does not prohibit: (1) an individual from serving as an employee of or assistant to a licensee or permit holder;(2) a public official or public employee from performing the duties of the position of that individual; or(3) a person from providing or offering to the public bookkeeping and accounting services, including: (i) development or installation of a bookkeeping system;(ii) recordation or presentation of financial information;(iii) preparation of: 1. a financial statement;2. a compilation of a financial statement that:A. does not reference the Statements on Standards for Accounting and Review Services issued by AICPA; andB. expressly states that the person has not undergone and is not required to undergo peer review;(iv) any similar activity.(b) This title does not prohibit a licensee or permit holder from:(1) employing a certified public accountant licensed by another state or a foreign country; or(2) listing that individual as a certified public accountant, if the individual qualifies for a practice privilege under § 2-321 of this title.(c) The Board shall adopt regulations that specify the language of the disclosure statement relating to exemption from peer review that is required to be included in a compilation of a financial statement prepared under subsection (a)(3)(iii)2 of this section.