Maryland CPA Requirements
How to Become a CPA in Maryland
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.
No
Requirements
One
State Ethics Exam
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