Maryland CPA Requirements

Maryland CPA Requirements

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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, licensured details, who to contact, and how much the exam costs.

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Education Requirements

Credit Requirements: 120 semester units

Minimum Degree: Baccalaureate degree

Additional Requirements: Must complete 3 hours of each: auditing, cost accounting, US federal income tax, business ethics OR accounting ethics OR philosophy of ethics; 9 semester hours of financial accounting; and 9 semester hours of accounting electives; 3 semester hours of ethics

21 semester hours of business-related education from 5 of the 9 areas: computer science/information systems, quantitative methods, business communication, US business law, marketing, management, corporation or business finance, economics, statistics

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) 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 

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 $67
AUD $208.40
BEC $208.40
FAR $208.40
REG $208.40
Total $900.60

     *$155 re-examination application fee