Maryland CPA Requirements
How to Become a CPA in Maryland
Curious how to become a CPA in Maryland? You’re in the right spot. Welcome to your one-stop-shop for CPA Requirements in Maryland. Navigate through the tabs below for a comprehensive overview of your state’s specific CPA requirements, including: education and residency requirements, licensure details, who to contact, and how much the exam costs.
150
Semester Units
2,000
$907
in Application Fees
No
Requirements
One
No
Exam Program
Getting your Maryland CPA
CPA Exam Requirements
Education Requirements
Credit Requirements: 120 semester units
Minimum Degree: Baccalaureate degree
Additional Requirements: Must complete 27 general semester hours of accounting and a minimum of 21 hours in related subjects, plus 3 hours of ethics. There are two options to complete specific course requirements.
Group 1 – Accounting & Ethics Education: 3 semester hours in each of the following: auditing, cost or managerial accounting, US Federal Income Tax, ethics, and at least 9 hours in financial accounting courses and 9 hours in elective accounting courses
Group 2 – Business-Related Education: 21 undergraduate semester hours in five of the nine subject areas: statistics, economics, corporate or business finance, management, marketing, US business law, business communication, quantitative methods, and computer science/information systems
Residency Requirements
Citizenship: U.S. Citizenship is not required
Minimum Age: 18
Additional Requirements: It is not necessary to be a resident, employee, or keep office(s) in the state
State License Requirements
Social Security Requirement: Yes
Educational Requirement: 150 Semester hours (including Bachelor’s Degree) with 30 semester hours in accounting and ethics and 21 semester hours in business including 5 of the following subjects: statistics, economics, corporation or business finance, management, marketing, US business law, business communication, quantitative methods, computer science/information systems
Participates in International Exam Program: No
Experience Requirements: 1 year (2,000 hours) of work experience within government, industry, academia, or public practice under an active licensed CPA within 3 years of applying for CPA license. Services must include accounting, attest, consulting, financial advisory, management advisory, or tax services
Ethics Exam: Must pass the AICPA Ethics Exam
State Board Contacts
Maryland State Board of Public Accountancy
500 N. Calvert Street, Room 308
Baltimore, MD 21202-3651
Email: cpa@dllr.state.md.us
Phone: 410-230-6258
Fax: 410-333-6314
CPA Fees
| Initial Application Fees | $67 |
| AUD | $209.99 |
| BEC | $209.99 |
| FAR | $209.99 |
| REG | $209.99 |
| Total | $906.96 |
*$155 re-examination application fee