Maryland CPA Requirements 2027
Use the October pathway with its experience conditions. Build your 2027 application and study plan from dated official evidence.
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 choicesYour 2027 application roadmap
Use the October pathway with its experience conditions
A 2027 plan can incorporate the enacted October option while retaining the earlier 2026 route and its different experience requirement.
Before applying
Check Maryland exam entry and map your transcript. 27 + ethics
Before choosing classes
Choose a licensing route and record the remaining accepted subjects. Extra credits help only when they meet that route’s conditions.
Before booking a section
Coordinate your NTS, study readiness, published 2027 testing windows, and the July exam-interface transition.
Before counting experience
Confirm the work, duration, supervisor, and documentation accepted for your Maryland license path.
What this edition adds to your 2026 reference
Use this edition to organize a 2027 application, choose your next evidence check, and connect it to an exam preparation schedule. Unchanged state rules retain their actual review dates. A new guide year does not itself change eligibility.
Your state-specific decision: 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.
Open the dated 2026 reference| Decision | What to save | Question to resolve |
|---|---|---|
| Exam entry | Degree status, transcript, course descriptions, and the official exam checklist. | Maryland exam eligibility requires a qualifying degree and the specified accounting subject grid, including 27 accounting credits and three ethics credits. |
| License route | The chosen education and experience route, its effective date, and the authority’s instructions. | 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. |
| Exceptions and transitions | Dated authority replies for disputed courses, foreign education, prior exam credit, or a new pathway. | Confirm how the published route applies to your own degree, courses, and experience. |
| Application budget | Separate evaluation, section application, exam, and later license charges. | Confirm the amount payable when you apply. Dated fees in this guide are not a guaranteed 2027 tariff. |
Choose a realistic testing window
Check the published schedule and July transition before setting a target appointment.
Read the guidePlan practice around the exam format
Use the reviewed specification and its stated coverage limits to balance MCQs and simulations.
Read the guideConnect your license and career plan
Compare wage benchmarks, offer conditions, experience supervision, and preparation support.
Read the guidePermission 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
- 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.
- What education should a 2027 Maryland CPA Exam candidate check?
- Based on the September 15, 2026 source review: 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.
- Which Maryland CPA license paths should I compare for 2027?
- 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. Review the route-specific effective dates and experience conditions before applying.
- What changed in this 2027 Maryland guide?
- This edition adds a candidate decision roadmap, application evidence checklist, study milestones, and links to the 2027 exam schedule. Its state-specific focus is: Use the October pathway with its experience conditions. Unchanged rules retain their source dates.
- Are the fees in this guide guaranteed for 2027?
- No. Each listed charge retains its actual source review date. Confirm evaluation, application, exam-section, and licensing charges before payment.
- What still needs confirmation for a Maryland application?
- Confirm accepted courses, degree evidence, qualifying experience, application instructions, and current charges with the board or its designated evaluator.
- Does the guide guarantee that I qualify for a CPA license?
- No. The board or designated service decides eligibility. Use this guide to organize your evidence and prepare specific questions; CPAPass supports exam practice and study planning.
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.