Maryland CPA requirements
Wondering how to become a CPA in Maryland? The first thing you'll want to do on the road to becoming a CPA is to check the requirements to become a CPA in Maryland, as the Maryland Board of Accountancy will ultimately license you. This page serves as a resource for Maryland's CPA licensure requirements and is current as of July 2021. Always consult with Maryland's Board of Accountancy for the most current information.
CPA Exam requirements - Maryland
Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to become a Maryland CPA, candidates must meet the following Maryland CPA requirements:
Maryland CPA Exam education requirements
Before taking the CPA Exam in Maryland, you must meet a set of Maryland CPA Exam education requirements. First, you need to have a bachelor’s degree or higher. You must also have completed 150 semester 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
- 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
- Computer science/information systems
Maryland CPA license requirements
In order to be eligible to apply for CPA licensure in the state of Maryland, applicants must meet the following requirements:
- Pass all four sections of the CPA Examination
- Must be 18 years of age or older
- Be of good moral character
- 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.
- Maryland requires all CPA candidates to complete a designated amount of work experience in the public accounting sector. This work experience must include:
- No more than three years and no less than one year of experience.
- Any type of service or advice involving the use of accounting, attestation, management advisory, financial advisory, tax or consulting skills
- Experience must be 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.
Maryland CPA license renewals
Maryland CPAs must have their license renewed biennially. All CPA licenses expire on December 31st of each even numbered year.
Maryland CPA CPE requirements
Maryland CPA CPE requirements mandate 80 hours of continuing education is required each license period. CPE hours must include:
- Four hours of CPE must be in ethics each two-year period.
- On the first renewal, you do not need to have taken any CPE to renew. However, if you did take any CPE, 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.
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