Maryland CPA Requirements
How to become a CPA in the state of Maryland…
How to become a CPA in Maryland?
To sit for the Uniform CPA Exam and become a licensed public accountant, you must first meet the eligibility requirements which differ by state. This page provides all the information you need to assess your conformity with Maryland’s CPA policies.
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Overview of Maryland Requirements
150
Semester Units
$966
in Application fees
2000
Hours of Experience
NO
Residency or
Citizenship Requirements
YES
International Exam Program
YES
Ethics Exam
Maryland CPA requirement details:
Credit Requirements: To sit for a CPA exam in Maryland, one must complete 120 credit hours or the equivalent in quarter hours, including:
- Three hours in Auditing
- Three hours in Cost or Managerial Accounting
- Three hours in U.S. Federal Income Tax
- Nine hours in Financial Accounting
- Nine hours in additional accounting courses
- Three hours in Ethics
Minimum degree: Baccalaureate or higher.
Additional Requirements: None.
Educational Requirement: To become a CPA in Maryland, one must complete 150 credit hours with at least 21 hours in five or more of the following:
- a) Statistics
- b) Economics
- c) Corporation or Business Finance
- d) Management
- e) Marketing
- f) Business Law
- g) Business Communication
- h) Quantitative Analysis
- i) Information Technology
Experience Requirements: Maryland CPA applicants must obtain 2,000 hours of professional experience in accounting, attest, management advisory, tax, consulting, or financial advisory within three years preceding the application.
Ethics Exam: Maryland CPA license applicants must pass the AICPA Uniform Ethics Exam with a success score of 90% or higher.
Social Security Requirements: Yes
Participates in International Exam Program: Yes
Minimum Age: 18 years.
Citizenship: Maryland CPA applicants don’t have to be state residents or U.S. citizens.
More Requirements: None.
Maryland Board of Public Accountancy
1100 N. Eutaw Street, Room 121
Baltimore, MD 21201
Phone: 410-230-6258
Fax: 410-962-8483
E-mail:[email protected]
Initial application fee: $67
Re-examination fees: re-examination applicants must pay Board fees for every exam section retaken.
AUD: $226.15
FAR: $226.15
REG: $226.15
BEC: $226.15
Total: $966,96
All fees are non-refundable.
Maryland CPA licenses expire on December 31 of each even-numbered year.
Maryland CPAs must complete 80 hours of CPE each licensing period to continue practicing public accounting, including four hours in ethics. The remaining 76 CPE hours can be completed in any subject area.
For more information on Maryland’s CPA examination and permit of practice requirements and policies, visit the Maryland Association of Certified Public Accountants website.
You can find a checklist for Maryland’s CPA Exam requirements here.
Note: Read Maryland’s law and regulations on public accountancy on Maryland’s Department of Labor website.
