Maryland CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

Maryland CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum AgeNot required
Application Fee$22.00
Additional RequirementsMaryland Board of Accountancy Site

Educational Hours Required for licensure

The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Maryland CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Maryland.

  • Pass all four sections of the Uniform CPA Examination
  • At least one year of experience in accounting, advice using accounting, attest, management advisory, financial advisory, tax or consulting skills.
  • 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.

Minimum age required

Minimum age not required. Applicant must be a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$22 for the individual application and $67 for firm annual permit.

Work Experience

An applicant for license renewal shall complete, prior to submitting an application, a minimum of 80 credit hours of qualifying continuing education in each 2-year license term.

  • Professional Ethics.
  • (1) A minimum of 4 credit hours of the continuing education for each 2-year license term shall be in professional ethics.
  • (2) Credit hours in professional ethics in excess of 4 hours in a 2-year license term may not be carried forward to satisfy this requirement.
  • (3) Credit hours in professional ethics in excess of 4 hours in a 2-year license.
  • The Board shall allow a maximum of 80 credit hours of qualifying continuing education earned in the initial license term to be carried forward if the credit hours are properly reported on the first renewal application.

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

Maryland CPA firm Registration

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact that Maryland Board of Accountancy with any other questions you might have.

Maryland State Board of Public Accountancy
Address:Maryland Board of Public Accountancy
500 N. Calvert Street, 3rd Floor
Baltimore, MD 21202
Phone: (410) 230-6258
Fax: (410) 333-6314
Email: dloplpublicaccountancy-labor@maryland.gov
Web: www.dllr.state.md.us
CPA Certification form: Maryland CPA Certification Form
Annual Registration form: Maryland Annual Registration Form

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