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, but always consult with Maryland's Board of Accountancy for the most current information.
CPA Requirements in Maryland
CPA Exam education requirements
Before taking the CPA Exam in Maryland, you must meet the education requirements. First, you need to have a bachelor’s degree or higher. You must also have completed 120 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
Additional education requirements prior to licensure
In order to be eligible to apply for CPA licensure in the state of Maryland, you must complete 150 semester hours and 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.
- 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
Sources:
CPA license renewals
Maryland CPAs must have their license renewed biennially. All CPA licenses expire on December 31st of each even numbered year.