Maryland CPA Requirements
Maryland CPA Requirements
Wondering what it takes to become a licensed CPA in Maryland?
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, licensured details, who to contact, and how much the exam costs.
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CPA Exam Requirements
Credit Requirements: 150 semester units (225 quarter units)
Minimum Degree: Baccalaureate degree with 150 semester units
Additional Requirements: Currently: 51 semester hours or equivalent quarter hours in accounting and related subjects. Including the attainment of a baccalaureate or higher degree that meets the following requirement: A major in accounting on the baccalaureate level, or its substantial equivalent from an institution that is a member of the American Assembly of Collegiate Schools of Business; the Association of Collegiate Business Schools and Programs; is accredited by or is a constituent of an institution accredited by the Middles States Association of Colleges and Schools; or the equivalent regional accrediting association for other regional areas; or is recognized and approved by the Board. Effective 10/1/11: The applicant shall have completed for the degree a curriculum that the Board considers to constitute: (1) a major in accounting; or (2) a substantial equivalent to a major in accounting, of which required credits or courses may be taken at any 2- or 4-year regionally accredited institution of higher education. The degree required under this section shall be awarded by a school, college, university, or other institution that: (1) is a member of the American Assembly of Collegiate Schools of Business; (2) is a member of the Association of Collegiate Business Schools and Programs; (3) is accredited by or is a constituent unit of an institution accredited by: (i) the Middle States Association of Colleges and Schools; or (ii) the equivalent regional accrediting association for other regional areas; or (4) is recognized and approved by the Board. The Board may use the services of any institution that it considers appropriate to determine what constitutes a substantial equivalent to a major in accounting under subsection (b)(2) of this section. If the Board uses an institution to determine curriculum equivalencies, the Board may accept as final the determination of that institution.
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
Social Security Requirement: Yes
Educational Requirement: 150 Semester hours including Bachelor's Degree
Participates in International Exam Program: No
Experience Requirements: 1 year of practical work experience that is obtained through employment in government, industry, academia, or public practice
Ethics Exam: Must pass the AICPA Ethics Exam
|Initial Application Fee||$60|
*$155 re-examination application fee