Maryland

• (See Md. Code Ann., Bus. Occ And Prof. § 2–302)
• Applicant must be of good character and reputation.
• Applicant must be eighteen (18) years of age.
• A Social Security Number (SSN) is required to become licensed. To apply, you may also use your passport number.

Effective October 1, 2025, applicants must have satisfactorily completed 150 semester hours or the equivalent, obtained a baccalaureate or higher degree from a regionally accredited institution of higher education as specified in the Maryland Public Accountancy Act.

The 150 semester hours of education must include the following:

• A minimum of twenty-seven (27) undergraduate semester hours of accounting courses to include each of the following subjects:
  • Auditing of at least three (3) undergraduate semester hours;
  • Financial accounting of at least nine (9) undergraduate semester hours;
  • Accounting Information Systems of at least three (3) undergraduate semester hours; and
  • U.S. federal income tax of at least three (3) undergraduate semester hours; and
• At least three (3) undergraduate semester hours in:
  • Business ethics; or
  • Accounting ethics.
• Three (3) undergraduate semester hours or in business law and a minimum of eighteen (18) undergraduate semester hours in the following business-related subjects, including three (3) undergraduate semester hours in at least five (5) of the following subjects:
  • Statistics;
  • Economics;
  • Corporation or business finance;
  • Management;
  • Data analytics;
  • Marketing;
  • Business communication;
  • Information technology/systems;
  • Quantitative methods; or
  • Other business-related content areas included in the Uniform CPA Examination Blueprints.

Note:

• Applicants may apply under the old educational requirements until June 30, 2026. A list of the old educational requirements can be found here.
• Applicants obtaining education from a regionally accredited school located outside of the U.S. must have that education evaluated by NASBA International Evaluation Service (NIES).

• Successful passing of the Uniform CPA Exam
• AICPA Ethics Exam

Initial License – $180.00

(See COMAR 09.24.03.01 and Md. Code Ann., Bus. Occ. and Prof. § 2–302)

• The Applicant shall demonstrate a minimum of 2,000 hours of practical work experience, which is one (1) full year. This practical work experience must have been completed within three (3) years immediately preceding the date of the individual’s initial license application.
• Practical Experience includes providing any type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills. Such practical experience may be obtained through employment in government, industry, academia, or public practice.
• Work experience must be verified by an active licensed CPA or an appropriately qualified professional as determined by the Maryland Board of Public Accountancy.
• Military experience comprised of duties that meet the qualifying experience (accounting, finance, tax work, audit, etc.) and is endorsed by an active CPA is acceptable.

Click the following links to apply online: APPLY ONLINE – Individual License

Transfer of Grades:

If you took the exam in another state but are not yet licensed, you can apply as a transfer of grades applicant through the MD Board directly at: https://www.dllr.state.md.us/license/cpa/

You must meet the current educational requirements that are in effect in Maryland at the current time.

Reciprocity Applicants:

To apply for a license via reciprocity, you will need to apply through the MD Board directly at: https://www.dllr.state.md.us/license/cpa/