Maryland CPA Requirements | Roger CPA Review

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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Maryland CPA Requirements

Education 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.

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

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 

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

Initial Application Fee $60
AUD $249
BEC $198
FAR $237
REG $211
Total $955

     *$155 re-examination application fee