Maryland CPA Requirements (2026): Exam and License
Maryland exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
27 + ethics
Maryland exam eligibility requires a qualifying degree and the specified accounting subject grid, including 27 accounting credits and three ethics credits.
Check exam entryCheckpoint 2
Can I obtain the license?
Maryland’s current route uses 150 credits and one year with 2,000 qualifying experience hours. HB 643, Chapter 174, adds a 120-credit/two-year option from October 1, 2026.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Maryland CPA Exam eligibility
Maryland exam eligibility requires a qualifying degree and the specified accounting subject grid, including 27 accounting credits and three ethics credits.
- Map the required accounting subjects separately; a total alone is not enough.
- Do not reuse the older education option that expired June 30, 2026.
Map your transcript
Maryland accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 27 credits with specified subjects | Separate licensing business requirements apply | Qualifying degree and 3 ethics credits |
| License routes | Board concentration still applies | Board concentration still applies | 150-credit current route or October 120-credit option |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Maryland CPA license pathways
Maryland’s current route uses 150 credits and one year with 2,000 qualifying experience hours. HB 643, Chapter 174, adds a 120-credit/two-year option from October 1, 2026.
| Route / availability | Education | Experience |
|---|---|---|
| Current route | Qualifying degree and 150 credits | 1 year / 2,000 qualifying hours |
| New route, October 1, 2026 | Qualifying degree and 120 credits | 2 years |
- The October date is a future start relative to this September review.
- Use current board implementation for coursework, qualifying experience, and application documentation.
Dates that affect your decision
Planning for Maryland CPA requirements in 2027
A 2027 plan can incorporate the enacted October option while retaining the earlier 2026 route and its different experience requirement.
June 30, 2026
DeadlineOlder education option ended
Use the current exam education instructions rather than the expired alternative.
October 1, 2026
Enacted120-credit licensing option begins
HB 643 adds the two-year experience combination. Keep its start date visible.
Worked planning example
Applying on either side of October 1
Illustrative candidate scenario, not an eligibility determination.
Starting point
You have a qualifying 120-credit degree and expect to use two years of work for the new license route.
What the rules mean
The new route’s October start affects the application choice. It should not be described as already available in September.
Next action
Confirm the new-route application instructions and make a subject-by-subject transcript map, including ethics.
From education to an appointment
How to apply and prepare in Maryland
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Maryland CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Maryland CPA Exam requirements in 2026?
- Maryland exam eligibility requires a qualifying degree and the specified accounting subject grid, including 27 accounting credits and three ethics credits. Map the required accounting subjects separately; a total alone is not enough. Do not reuse the older education option that expired June 30, 2026.
- Does Maryland require 150 hours for CPA licensure in 2026?
- Maryland’s current route uses 150 credits and one year with 2,000 qualifying experience hours. HB 643, Chapter 174, adds a 120-credit/two-year option from October 1, 2026. Current route: Qualifying degree and 150 credits; 1 year / 2,000 qualifying hours. New route, October 1, 2026: Qualifying degree and 120 credits; 2 years.
- How should I plan for Maryland CPA requirements in 2027?
- A 2027 plan can incorporate the enacted October option while retaining the earlier 2026 route and its different experience requirement.
- Are Maryland exam eligibility and licensing the same?
- They are separate checkpoints. The new route’s October start affects the application choice. It should not be described as already available in September. Confirm the new-route application instructions and make a subject-by-subject transcript map, including ethics.
- What should I confirm before applying in Maryland?
- Confirm the accepted transcript subjects, qualifying experience evidence, current application instructions, and charges using the official sources linked in this guide. The board or its designated evaluator makes the eligibility decision.
- Does a CPAPass account apply for my Maryland license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Maryland requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.