Maryland CPA Exam Requirements

Requirements

Education Requirements

150 Semester Hours Required to Sit for the Exam? No
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • At least 27 semester hours of accounting and
  • A minimum of 21 hours in related subjects plus 3 hours of ethics

Note:

Need 150 hours to be granted license but do not need 150 to sit for exam.

Residency Requirements

U.S. Citizenship Required: No
Applicant must be a resident, employee, OR have office in the state? No

Age Requirements

Age Minimum: 18

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Maryland CPA Exam Requirements exam fees

Initial Application Fee: $60
Audit: $200
Financial: $200
Regulation: $180
Business: $180
Total: $820

Special Fees: Re-exam fees same as initial fees

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Maryland CPA Exam Requirements state board contacts

Maryland State Board of Public Accountancy
500 N. Calvert Street, 3rd Floor
Baltimore, MD 21202-3651

Web: www.dllr.state.md.us/license/cpa/
Phone: 410-230-6258
Fax: 410-333-6314

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Maryland CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in Maryland, follow these steps: Before applying for the exam, evaluate your current credentials. You will need:

    A Bachelor's degree in Accounting, or its substantial equivalent, with 120 undergraduate semester hours (180 quarter hours) from an accredited institution of higher education as specified in the Maryland Public Accountancy Act. A major in accounting on the baccalaureate level, or its substantial equivalent, shall consist of a minimum of fifty-one (51) semester hours in the following required accounting and related business subjects as indicated below:

    Group 1 (30 semester hours, 45 quarter hours) - Auditing-3 credits, Financial Acctg-9 credits, Managerial Cost Acctg-3 credits, U.S. Federal Income Tax-3 credits, Ethics-3 credits, and Other Acctg Courses-9 credits.

    Group 2 (21 semester hours, 32 quarter hours) - in five of the following nine business related subjects: Statistics, Economics, Corp or Business Finance, Management, U.S. Business Law, Marketing, Business Communication, Quantitative Methods, and Computer Science/Information Sys. (NOTE: An applicant must have at least 3 undergraduate semester hours or 4 undergraduate quarter hours in five of the nine subject areas above.)

  • Submit your exam application, enroll in Becker
    If you meet the educational requirements, submit an original application for review of educational requirements to the Maryland Board of Public Accountancy using the link provided in the Becker website. The application fee will be $60. The State Board will also collect the exam fees of $760.00. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Contact any educational institutions attended and request that transcripts be forwarded to the State Board for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
  • Pay your exam fees
    After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months; however, since every third month is non-testing, the NTS covers four testing months.
  • Schedule your exam
    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at a site in Baltimore, Bethesda, Columbia, Lanham, Salisbury, Towson. Woodlawn, or any other Prometric location that is convenient to you.