To become a CPA in Maryland, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with 150 semester hours including 27 hours in accounting, 3 hours in ethics, and 21 hours in business-related subjects – or one of two new pathways in effect since 1 October 2026 under House Bill 643
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a 30-month rolling credit window
- Experience: 2,000 hours of qualifying experience within 3 years immediately preceding your license application
- Ethics: Pass the AICPA Professional Ethics exam with a 90% minimum score within 2 years before applying for your license
- International candidates: No residency or citizenship required; SSN required for licensure (passport number accepted during application); Chartered Accountants from Australia, Canada, Ireland, Mexico, and New Zealand may qualify via IQEX
- Licensure and CPE: Apply for your initial license through NASBA’s licensing portal, then renew biennially from your issue date with 80 hours of CPE per term
Three licensure pathways in effect since 1 October 2026 (House Bill 643): Maryland has added two new routes alongside the existing 150-hour pathway.
Since 1 October 2026, candidates can qualify with a bachelor’s degree and two years of experience, or with a master’s degree and one year of experience – without the 150-hour requirement. The existing 150-hour route continues unchanged.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Maryland CPA requirements: quick summary
| CPA requirement | Maryland |
|---|---|
| Hours to sit for exam | 120 semester hours (27 accounting + 3 ethics) |
| Hours to license | 150 semester hours, or new pathways since 1 October 2026 (see below) |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 2,000 hours (1 year), within 3 years of application |
| Ethics requirement | AICPA Professional Ethics exam, 90% score, within 2 years before application |
| Credit window | 30 months, rolling from score release date |
| CPE | 80 hours per 2-year term, 4 hours ethics |
| Tier system | One-tier |
| International candidates | No residency or citizenship required; SSN or passport number required |
Maryland’s AICPA ethics exam has a 2-year validity window. Unlike most states where the ethics exam certificate has no expiration, Maryland requires that you pass the exam within the 2 years immediately before submitting your license application. If you passed it more than 2 years ago, you will need to retake it before applying.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Maryland?
Maryland uses different education thresholds for sitting the exam and obtaining a license, with specific coursework requirements that go beyond simply accumulating credit hours.
Requirements to sit for the exam
To be eligible for the CPA Exam in Maryland, candidates must hold a bachelor’s degree or higher from a regionally accredited institution and have completed at least 120 semester hours. The total must include Group I coursework of 30 semester hours:
- Auditing: at least 3 undergraduate semester hours
- Financial accounting: at least 9 undergraduate semester hours
- Accounting information systems: at least 3 undergraduate semester hours
- U.S. federal income tax: at least 3 undergraduate semester hours
- Business ethics or accounting ethics: at least 3 undergraduate semester hours
The remaining 9 hours within the 27-hour accounting requirement may be in additional accounting electives acceptable to the Board. CLEP, correspondence, independent study, and credits earned by examination are accepted if reported on an official transcript from an accredited institution without qualification.
Requirements to obtain a license (150-hour pathway)
In addition to the Group I coursework above, licensure requires:
- Total credit hours: 150 semester hours
- Group II – business law: at least 3 undergraduate semester hours
- Group II – business subjects: at least 18 undergraduate semester hours covering at least 5 of the following: statistics, economics, corporation or business finance, management, data analytics, marketing, business communication, information technology/systems, quantitative methods, or other CPA Exam Blueprint subjects
Three pathways since 1 October 2026 (House Bill 643)
Since 1 October 2026, Maryland has offered three routes to licensure. All pathways require passing the CPA Exam and the same Group I and Group II coursework:
| Maryland licensure | Pathway 1 (new) | Pathway 2 (existing) | Pathway 3 (new) |
|---|---|---|---|
| Education | Bachelor’s degree (120 hours) | Bachelor’s degree + 150 hours total | Master’s degree or higher |
| Experience | 2 years (2,000 hours per year) | 1 year (2,000 hours) | 1 year (2,000 hours) |
| Effective | 1 October 2026 | Current and continuing | 1 October 2026 |
Candidates currently on track for 150 hours are not disadvantaged – Pathway 2 is identical to the current requirement and continues unchanged after 1 October 2026.
For a full breakdown of total CPA exam costs including study materials and license fees, see our CPA exam cost guide.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Maryland?
Maryland’s CPA Exam is administered through NASBA’s CPA Examination Services. Candidates apply via the NASBA CPA Portal. Transcripts must be submitted directly from each institution to CPAES – photocopies are not accepted.
| Detail | Maryland |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee per section | $96.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,554.36 ($364.59 × 4 + $96 eval) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Residency required | No |
| SSN required to sit | No (SSN certification required; waiver available) |
| Minimum age | 18 |
The 30-month credit window was extended from 18 months effective 8 January 2024 and applies to all candidates testing from that date. Only one exam section application may be submitted at a time. Apply only when ready to sit within the next six months – NTS fees are non-refundable.
The Maryland Board does not grant credit extensions except for documented medical hardship, hospitalization within 3 months of credit expiry, or life-threatening illness under doctor’s care.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Maryland?
| Detail | Maryland |
|---|---|
| Experience required | 2,000 hours (1 year) |
| Time limit | Within 3 years immediately preceding the license application date |
| Acceptable types | Accounting, attest, management advisory, financial advisory, tax, or consulting |
| Acceptable settings | Government, industry, academia, or public practice |
| Verifying supervisor | Active licensed CPA or appropriately qualified professional (as determined by the Board) |
| Military experience | Accepted if duties meet qualifying criteria and are endorsed by an active CPA |
Experience is broad in scope – work in private industry, government, and academia all qualify alongside public accounting. The 3-year window means experience must be relatively recent; candidates who gained their experience more than 3 years before applying will need to accumulate additional qualifying hours.
License fees
Initial license applications are submitted through NASBA’s licensing portal at mycpalicense.org. Renewals and reciprocal applications go through the Maryland Board directly.
| Fee | Amount |
|---|---|
| Initial license fee (via NASBA) | $180.00 |
| Biennial renewal fee | $63.00 |
| Inactive status (biennial) | $31.00 |
| Reciprocity application | $75.00 |
| Reinstatement of expired license | $126.00 |
| Verification of licensure or exam scores | $25.00 |
What are the CPA ethics requirements in Maryland?
Maryland requires the AICPA Professional Ethics exam as a pre-licensure requirement with a time-limited validity window.
| Detail | Maryland |
|---|---|
| Exam required | AICPA Professional Ethics exam |
| Minimum passing score | 90% |
| Time limit | Must be passed within 2 years immediately before the license application date |
| Submission | Certificate submitted to the Maryland Board of Public Accountancy |
The 2-year window is a meaningful constraint. Candidates who pass the ethics exam early in their exam journey and then take longer to complete their experience requirement may find the certificate has expired by the time they apply for licensure. It is generally advisable to sit the ethics exam in the final year before you intend to apply.
What are the CPA requirements for international candidates in Maryland?
| Detail | Maryland |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required for exam | No (SSN certification required; waiver form available) |
| SSN required for licensure | Yes (passport number accepted as an alternative during application) |
| Foreign credential evaluation | NIES only |
| Chartered Accountant pathway | IQEX examination available for AU, CA, IE, MX, NZ qualified accountants |
Maryland does not require US citizenship or state residency. For the exam, an SSN certification is part of the application process but a waiver is available for candidates without an SSN. For licensure, an SSN is required; however, candidates may use their passport number when submitting the license application through NASBA.
For candidates with education completed outside the United States, NASBA International Evaluation Services (NIES) must evaluate your credentials. The evaluation must be submitted directly from NIES to CPAES and must include:
- An equivalency summary indicating analogous US academic degrees
- A credential analysis specifying country, degree awarded, year, and awarding entity
- A course-by-course listing
- A course credit analysis including total, accounting, and business credits
Coursework completed as part of a Chartered Accountant or similar professional qualification program is treated as professional training and does not count toward the academic credit hour requirements. Qualified Chartered Accountants from Australia, Canada, Ireland, Mexico, and New Zealand may instead qualify through the International Qualification Examination (IQEX) – contact the Maryland Board for details.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Maryland?
| CPE requirement | Detail |
|---|---|
| Total hours per 2-year term | 80 hours |
| Professional ethics minimum | 4 hours per 2-year term |
| First renewal | CPE not required (but any hours earned should be reported to carry forward) |
| Carryover | Up to 80 hours may carry forward to the next term |
| Ethics carryover | Ethics hours above 4 per term cannot satisfy the ethics requirement in the next term, but count toward the 80-hour total |
| Renewal cycle | Biennial, from date of license issue |
| CPE reporting period | 24 months prior to the license expiration date |
| CPE audit | Licensees selected for audit must upload certificates to NASBA CPE Audit Service |
| Records retention | 4 years |
| Biennial renewal fee | $63.00 |
Maryland licenses are issued for two-year terms from the date of issue – there is no universal fixed calendar expiration date across all licensees. CPE must be completed in the 24 months prior to your specific license expiration date. Your expiration date appears on your license certificate.
NASBA CPE Registry sponsors are accepted without additional documentation. Courses from non-registry sponsors require more detailed records at the time of audit. Any CPE hours earned after the date your renewal application is filed may not be included in that renewal – they can only be reported at the subsequent renewal.
FAQs
Yes – since 1 October 2026, House Bill 643 has offered two routes that don’t require 150 hours: a bachelor’s degree (120 hours) with two years of experience, and a master’s degree with one year of experience.
Candidates close to completing 150 hours should note that Pathway 2 under the new structure is identical to the current requirement and continues unchanged after the transition date.
Most candidates take 5 to 7 years in total:
– 4 to 5 years to complete a bachelor’s degree and reach 150 hours (often via a master’s program),
– 6 to 18 months to pass all four exam sections within the 30-month window, and
– at least 1 year to accumulate 2,000 hours of qualifying experience within the 3-year pre-application window.
The AICPA ethics exam is best timed in the final year before applying for the license to avoid the 2-year validity limit expiring.
Yes – Maryland offers reciprocal licensure for CPAs already licensed in another state. Reciprocal applications are submitted directly through the Maryland Board. The reciprocal application fee is $75.
Transfer of grades applicants (those who passed the exam in another state but are not yet licensed) also apply through the Maryland Board directly. Maryland participates in CPA mobility for out-of-state CPAs – use the NASBA Mobility Tool to verify your eligibility.
Maryland CPA salaries are boosted by proximity to Washington DC, which creates strong demand in government contracting, federal consulting, financial services, and not-for-profit sectors. The Baltimore and DC metro areas represent the highest-paying markets in the state. For detailed salary benchmarks by experience level, sector, and metro area, see our CPA salary guide.
No. Maryland does not require US citizenship or state residency. No SSN is required to sit for the CPA Exam, though an SSN certification is part of the exam application process and a waiver is available.
For licensure, an SSN is required – but candidates without one may use their passport number during the application process. Foreign-educated candidates must have credentials evaluated by NIES before applying for the exam.
Yes, in most cases. Maryland is recognized as substantially equivalent under NASBA’s mobility framework, meaning a Maryland CPA in good standing can generally practice in other states without a separate license, provided Maryland remains their principal place of business.
Candidates licensing under Pathway 1 from 1 October 2026 (bachelor’s degree, 120 hours) should verify mobility eligibility with target states, as many still require 150 credit hours. Use the NASBA Mobility Tool to check specific states.
For the most current requirements and application forms, visit the Maryland Board of Public Accountancy.
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