Maryland CPA License Requirements

Maryland CPA Board and Licensing Overview

The Maryland Board of Public Accountancy regulates the licensing of Certified Public Accountants in the state of Maryland. Candidates seeking to obtain their professional credentials must understand the specific guidelines established by this regulatory body. To streamline the licensing process, the state has implemented significant administrative updates. Effective November 24, 2025, all initial Maryland CPA license applicants are required to submit their applications directly through NASBA. This transition represents a major shift in how candidates interact with the state board, ensuring a centralized and standardized system for reviewing credentials and managing candidate files throughout the licensing process.

Under this modern administrative framework, NASBA handles application intake, document review, and fee processing for initial CPA license applicants in Maryland. This system ensures that all academic transcripts and professional documents are evaluated efficiently. Candidates should prepare their materials well in advance to avoid processing delays. Understanding these administrative changes is crucial for anyone planning to meet the Maryland CPA license requirements. Candidates can learn more about the general process at how to apply for the CPA exam to prepare their materials. By utilizing NASBA's centralized services, the state board can focus on regulatory oversight while ensuring that applicants receive timely updates.

Educational Pathways and Eligibility Checklist

Maryland offers an optional third pathway to CPA licensure that requires a bachelor's degree with an accounting concentration consisting of 120 semester hours. This 120-semester-hour optional pathway in Maryland requires candidates to complete two years (4,000 hours) of supervised professional experience. It is important to note that the 120-hour pathway is an optional route and does not replace the standard 150-hour or Master's degree pathways in Maryland. Candidates must carefully evaluate which educational track fits their career goals. For more information on general education standards, candidates can review the CPA exam requirements page to understand how state requirements compare across jurisdictions.

Under previous Maryland educational requirements, exam applicants must complete a minimum of 27 undergraduate semester hours (or 40.5 quarter hours) of accounting education. This specific curriculum must include at least 3 undergraduate semester hours (or 4.5 quarter hours) of Auditing. Additionally, candidates must complete at least 9 undergraduate semester hours (or 13.5 quarter hours) of Financial Accounting. The coursework must also feature at least 3 undergraduate semester hours (or 4.5 quarter hours) of Managerial Cost Accounting, alongside at least 3 undergraduate semester hours (or 4.5 quarter hours) of U.S. Federal Income Tax.

Detailed Business Coursework Requirements

The previous educational rules also require at least 3 undergraduate semester hours (or 4.5 quarter hours) in Business Ethics, Accounting Ethics, Philosophy of Ethics, or modern ethical decision-making. Furthermore, candidates must complete a minimum of 21 undergraduate semester hours (or 31.5 quarter hours) in business-related subjects. These academic standards ensure that applicants possess a well-rounded understanding of professional responsibility and commercial operations. Candidates can continue to apply under these previous educational requirements until June 30, 2026. This timeline provides a transition window for students who completed their coursework under the older curriculum standards.

The business-related subject areas specified under previous Maryland rules include Corporation or Business Finance, U.S. Business Law, Business Communication, Information Technology/Systems, and Quantitative Methods. To satisfy the requirements, the business-related subjects must include at least 3 undergraduate semester hours (or 4.5 quarter hours) in at least five specified subject areas. Additionally, under Maryland rules, 1 graduate level quarter hour is equivalent to 1 undergraduate semester hour. This conversion rate helps candidates who have completed advanced coursework determine their total qualifying hours. Understanding these specific course distributions is essential for verifying academic eligibility before submitting transcripts.

CPA Exam Structure and Credit Rules

The Uniform CPA Examination consists of three Core sections (AUD, FAR, REG) and one Discipline section of the candidate's choice (BAR, ISC, TCP). Candidates can explore the exam structure in detail by visiting CPA exam sections or reviewing the official CPA exam blueprints to align their study plans. Preparing for these sections requires a disciplined approach to master the diverse topics tested. Maryland candidates must pass all four parts of the examination within the designated timeframe. The transition to the core and discipline model allows candidates to demonstrate specialized knowledge in areas like technology or advanced tax.

Effective January 8, 2024, the Maryland Department of Labor extended the conditional CPA exam credit period from 18 to 30 months. The 30-month conditional credit extension applies to all Maryland exam candidates taking the test beginning January 8, 2024, and any day after. However, the Maryland Board of Public Accountancy does not grant extension requests for CPA Exam credits unless the applicant has suffered a medical hardship. Medical hardships qualifying for credit extensions in Maryland include hospitalization within 3 months of credit expiration or being under a doctor's care for a life-threatening illness.

Transfer of Passing Scores Process

Candidates applying for an original Maryland CPA license via Transfer of Passing Scores must file a Transfer of Examination Scores application. These Transfer of Passing Scores applicants in Maryland must complete the Transfer of Examination Scores Course checklist. Additionally, they must have their official transcripts sent directly to the Maryland Board by the Registrar's Office of each college or university attended. This process ensures that all academic credentials are authenticated directly from the source. Candidates should coordinate with their prior academic institutions early to prevent any administrative delays during the transfer evaluation.

Furthermore, Transfer of Passing Scores applicants in Maryland must file a Report of Practical Work Experience (RPE) documenting at least one year of experience. The practical experience for Transfer of Passing Scores in Maryland must be in accounting, advice using accounting, attest, management advisory, financial advisory, tax, or consulting. This diverse range of acceptable professional activities allows candidates to fulfill their experience requirements across various sectors. Documenting this work accurately is a critical step in securing approval from the state board, as it demonstrates practical competence in professional accounting environments.

Ethics Exam and Final Application Steps

In addition to experience, Transfer of Passing Scores applicants in Maryland must complete the self-study course 'Professional Ethics: The AICPA's Comprehensive Course'. Once completed, Transfer of Passing Scores applicants must send a copy of their AICPA ethics course completion certificate to the Maryland Board. This requirement ensures that all incoming professionals maintain a strong grasp of ethical standards. Candidates can find additional guidance on preparing for professional exams by visiting CPA study tips to optimize their study routines. Completing this ethics course is mandatory before the board can finalize the transfer of scores.

Supporting documentation for Maryland CPA licensure can be mailed to the Maryland Board of Public Accountancy at 100 S. Charles St., Tower 1, or sent digitally by email. For any questions regarding the application process, Maryland CPA license applicants can contact NASBA Licensing Services via email or by calling 1-800-350-0017. Additionally, starting September 1, 2025, Maryland licensees selected for a Continuing Education audit must use NASBA's CPE Audit service to upload certificates. This digital transition simplifies compliance monitoring and ensures that licensed professionals maintain their ongoing educational requirements efficiently.

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Sources

• dllr.state.md.us (retrieved 2026-07-22)
• dllr.state.md.us (retrieved 2026-07-22)