Maryland CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirements
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirements
150 semester (225 quarter) hours with a major in accounting which must include:

  • 30 semester (45 quarter) hours in accounting and ethics including one 3 semester (4.5 quarter) hour course each in auditing, cost accounting or managerial accounting, US federal income tax and ethics
  • a minimum of 9 semester (13.5 quarter) hours in financial accounting
  • a minimum of 9 semester (13.5 quarter) hours in elective accounting courses
  • 21 semester (31.5 quarter) hours in at least five of these nine subject areas:
    • statistics,
    • economics
    • corporation or business finance
    • management
    • marketing
    • US business law
    • business communication
    • quantitative methods and computer science/information systems

Minimum experience requirements
No more than three years and no less than one year of experience.

Any type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax or consulting skills
performed under the direction of:

  • a licensed certified public accountant; or
  • an appropriately qualified professional as determined by the board

Experience obtained through employment in government, industry, academia or public practice must amount to 2,000 hours.

Ethics exam/requirements
Complete the self-study course titled, “Professional Ethics: The AICPA’s Comprehensive Course” and send a copy of the course completion certificate to the board.

Renewals
January 1 to December 31; even-numbered years

CPE
80 hours of continuing education is required each license period.

Four hours of CPE must be in ethics each two-year period.

On the first renewal, you do not need to have taken any CE to renew. However, if you did take any you must report it with the first renewal so that it will carry forward to your next renewal. If you do not report it with the first renewal you will not be able to use it for the next renewal.

Other requirements
Must be of good moral character; at least 18 years of age.

Sources:

CPE

Ethics

Education

Experience

Renewals

Maryland CPA frequently asked questions