Maryland CPA Requirements
Exam and License Requirements To Become a CPA

Maryland CPA Requirements

See what you need to become a CPA in Maryland.
What does it take to become a Certified Public Accountant (CPA) in Maryland, the wealthiest state in the U.S.? While you can practice as an accountant in various capacities, becoming a CPA is highly regarded in the business and finance industries. Let us look at the Maryland CPA requirements through this guide.

Semester Units


Hours of Experience

In Application Fees
Residency or Citizenship
Mandatory State Ethics Exam
Participates​ in International
Exam Program

Semester Units


Hours of Experience

In Application Fees
Residency or Citizenship
Mandatory State Ethics Exam
Participates​ in International
Exam Program

Maryland CPA Requirements

To become a CPA in Maryland, you must pass the CPA Exam and meet the educational, experience, and other requirements, such as the ethics exam. The Maryland Board of Public Accountancy determines the Maryland CPA requirements in collaboration with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA). Here is an overview to help you learn and understand these requirements.

Social Security Requirement Yes
Age, Citizenship, and Residency Requirements
  • Minimum of 18 years old
  • U.S. citizenship is not mandatory
  • Residency is not required
Good Moral Character Yes
Education Requirement for Licensure 150 hours (including a B.A.)
Pass the Exam Attain a minimum score of 75 in each section
Work Experience 1 year (or 2,000 hours) of professional experience
Ethics Exam Requirements Yes
International CPA Examination Program Yes
Social Security Number Requirement

Producing your Social Security number is required to become a CPA in Maryland. It's used to track compliance with tax laws and income benefits.

Citizenship, Age, and Residency Requirements
  • You need not be a U.S. citizen to become a CPA in Maryland.
  • You must be at least 18 years or older to apply for CPA.
  • You need not be a resident of Maryland to qualify for the CPA Exam or licensure.

Educational Requirements

Note that there is a difference between education requirements for the CPA Exam and CPA licensure. Candidates must have received a baccalaureate or higher degree from an institution accredited by one of the following bodies:

  • Association to Advance Collegiate Schools of Business
  • Accreditation Council for Business Schools and Programs
  • Middle States Association of Colleges and Schools
  • Maryland Board of Public Accountancy

To sit for the CPA Exam, candidates must complete 120 semester hours (or equivalent) with a major in accounting that includes 30 semester hours in accounting and ethics subjects that are comprised of the following:

  • 3 semester hours in auditing
  • 3 semester hours in cost or managerial accounting
  • 3 semester hours in U.S. Federal Income Tax
  • 9 semester hours in financial accounting
  • 9 semester hours in additional accounting courses
  • 3 semester hours in ethics (can be business, accounting or philosophy ethics)

For CPA licensure, candidates must complete a total of 150 semester hours (or equivalent) that include 21 semester hours in business-related topics. These topics must incorporate 5 of the 9 following subject areas:

  • Statistics
  • Economics
  • Corporation or Business Finance
  • Management
  • Marketing
  • U.S. Business Law
  • Business Communication
  • Quantitative Methods
  • Computer Science/Information Systems
Pass the Exam

The CPA Exam has four sections, and you must score at least 75 in each section to pass the exam within an 18-month period.

Work Experience Requirements

The Maryland Board of Public Accountancy requires individuals applying for an initial license to demonstrate a minimum of one year of full-time professional experience endorsed by a licensed, active CPA. You must meet the requirement within the three years preceding your date of license application. The experience can include providing the following services in public practice, government, private industry, or academia:

  • Accounting
  • Attest
  • Management Advisory
  • Financial Advisory
  • Tax
  • Consulting Skills
CPA Ethical Exam Requirements

Aspiring CPAs must complete the AICPA's Professional Ethics Course and send their completion certificate to the Maryland Board of Public Accountancy a maximum of two years before their license application. The course evaluates the profession's ethical standards and lays the code of conduct for CPA licensees. The final exam is a multiple-choice test that requires a 90% or higher passing score.

The International CPA Examination Program

The Maryland Board of Public Accountancy participates in the International CPA Examination program that facilitates non-U.S. citizens to become CPA license holders in Maryland. The United States has entered into treaties with several countries to provide a pathway for accounting professionals to practice in the U.S.

Chartered Accountants from these countries can apply for CPA licensure by passing the International Qualification Examination (IQEX). However, if your professional credential isn’t listed above, you will have to go through the traditional route of taking the Uniform CPA Examination and applying for licensure after satisfying the requirements.

The IQEX exam covers ethics, professional and legal responsibilities, business law, and taxation specific to the U.S. accounting practice. It is not a substitute for the Uniform CPA Examination. You need to score at least 75 to pass the IQEX exam. Here is the application procedure for international applicants:

  • Apply and pass the IQEX Examination.
  • Reach out to NASBA IQEX Examination Services to share your scores with the Maryland Board of Public Accountancy.
  • Fill out the online license application provided by the board.
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Maryland CPA Exam & Licensing - Cost and Fees

The initial application fee for the CPA Exam in Maryland is $67, and the fee for each section is $238.15. The section fee is paid directly to NASBA, and the application fee is paid to the Maryland Board of Public Accountancy at the time of application.

Maryland CPA Exam Fees
Initial Application Fee $67.00
Auditing and Attestation (AUD) $238.15
Business Environment and Concepts (BEC) $238.15
Financial Accounting and Reporting (FAR) $238.15
Regulation (REG) $238.15
Total $1019.6

Having passed the CPA Exam, gained work experience, and passed the ethics exam, you can apply for CPA licensure in Maryland by paying a $22 licensing fee. You must mail all your supporting documents, along with the Report of Practical Work Experience (RPE), to the Maryland Board of Public Accountancy. The board will verify the documents furnished, and issue the license accordingly. However, there are different ways by which you can obtain a CPA license in Maryland.

License via Reciprocity

If you hold a CPA license from another state and want to practice in Maryland, you must complete the reciprocal license application online with all the required details. You will have to contact your home licensing board and request a license verification and score transfer to the Maryland board.

Application via Transfer of Passing Scores

If you have passed the CPA Exam in another state and have not obtained a CPA license, you can apply for a license in Maryland through a Transfer of Examination Scores Application. After completing the application and fulfilling the checklist, ask your college/university to send the transcripts directly to the board, submit a Report of Practical Work Experience, and pass the ethics exam. The board will issue your license after verifying your scores and documents.

Application for International Applicants

The Maryland Board of Public Accountancy will issue your initial license upon fulfilling the requirements of the International CPA Program.

Maryland CPA License Renewal Requirements

As per the Maryland Board of Public Accountancy, you are required to renew your license every two years from the issuance date. You must fulfill the Continuing Professional Education (CPE) requirements to apply for the renewal license via an online application. Maryland's CPA license renewal fee is $56; if your license has expired, you must pay $168. The board will send reminders periodically to renew your license.

Maryland CPA Continuing Education Requirements

CPE is the way the AICPA and state boards ensure CPA license holders implement best practices and are up to date with the latest information. Hence, as per the Maryland CPA requirements, an active CPA must earn a minimum of 80 qualifying hours of education every two years to renew their license.

The licensee can complete the education in either technical or non-technical subjects, but must complete at least four hours of CPE in professional ethics to be eligible for renewal. Along with that, licensees are required to hold their CPE supporting documents for four years. No credit shall be transferred or counted toward the next term.

Maryland CPA Exam: Exam Dates, Score Release and Scheduling

The Maryland CPA Exam is conducted year-round, with multiple test dates and locations. You can schedule your exam for the preferred date and location in advance. The scores are released within a couple of weeks of the exam date. Check out the CPA Exam score release dates to get a better idea.

After fulfilling the Maryland CPA requirements, you can proceed with filing your application and scheduling the CPA Exam. Let us go through the application process and understand how to become a CPA in Maryland.

  1. Submission of the CPA Exam Application

    You can apply for the exam online via the application portal provided on the board website. The user-friendly form allows you to fill out the application at your convenience and change your contact information or any other details. Once you have submitted the application and paid the examination fee, the board may take up to 45 days to evaluate your application.

  2. Obtain Authorization to Test (ATT)

    The Maryland Board of Public Accountancy will determine your eligibility. If you are qualified, they will release an Authorization to Test (ATT), certifying your eligibility to sit for the CPA Exam.

  3. Notice to Schedule (NTS)

    After obtaining your ATT, NASBA will issue a Notice to Schedule (NTS). Your NTS is valid for up to 180 days from the date of issue, and is needed to schedule your CPA Exam.

  4. Schedule Your Exam With Prometric

    NASBA uses the services of Prometric to help CPA candidates schedule the CPA Exam based on their preferred date and location. Do a quick Google search to check for nearest Prometric test centers before scheduling your exam.

  5. Pass the Exam

    You must pass all the CPA Exam sections with a minimum score of 75 in an 18-month window to be eligible for CPA licensure.

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