Except as otherwise provided in this title:
(1) a person may not practice, attempt to practice, or offer to practice certified public accountancy in the State unless licensed by the Board or qualified for a practice privilege under § 2–321 of this title; and
(2) a licensee on emeritus status under § 2–313.1 of this title may not:
(i) practice, attempt to practice, or offer to practice certified public accountancy in the State;
(ii) sign or certify financial statements, tax returns, or audit reports; or
(iii) provide attestation services.