Maryland CPA Exam & License Requirements

  •  Updated:Oct. 21, 2019
  • Bryce Welker, CPA
  • CPA Review Courses
  • You’re our #1 priority.
    100% of the time.

    We believe everybody should be able to make online purchases with confidence. And while our website doesn’t feature every test prep company or review course in the universe, we’re proud that the advice we offer and the information we provide is accurate, truthful, objective - and entirely free.

    So how do we actually make money? It’s simple, our partners compensate us. While this may influence which products we review and write about, and where they show up on the site, it absolutely does not influence our recommendations or guidance, which are formed by hundreds of hours of research and analysis. Check out our partners here.

    What’s the bottom line? We’re on your team and are passionate about helping you achieve your career goals, even if it means we don’t make a dime.

Maryland CPA Exam & License Requirements

Maryland requires 150 credit hours to earn a CPA license, however you may sit for the CPA exam after earning a bachelor’s degree and meeting the requirements below.  The courses required by the state are very specific so it is important to pay close attention them.  The work experience requirements are straightforward and require 1 year (2,000 hours) of work verified by an active US CPA.

To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:

  1. Minimum age: 18
  2. U.S. Residency NOT Required
  3. State Residency NOT required

Education Requirements

  1. Bachelor degree or above with accounting concentration or substantial equivalent.
  2. 120 semester units from an accredited university or educational institution.
  3. General 27 semester hours of accounting and a minimum of 21 hours in related subjects plus 3 hours of ethics.
  4. Specific course requirement — there are two options known as Group I and Group II:
Group I: Accounting and Ethics Education
  • 3 semester hours (credits) in each of these classes:
    1. auditing,
    2. cost accounting or managerial accounting,
    3. U.S. Federal Income Tax, and 4. Ethics
  • At least 9 hours in financial accounting courses
  • At least 9 hours in elective accounting courses
  • Please review the specific State Board Academic curriculum
Group II: Business-Related Education
  •  Courses in quantitative methods and computer information may be used to fulfill the requirements for business related courses.
  • 21 undergraduate semester hours in 5 of the 9 subject areas:  statistics, economics, corporation or business finance, management, marketing, U.S. business law, business communication, quantitative methods, and computer science/information systems.
  • Please review the specific State Board Academic curriculum

MD CPA License Requirements

Education
  • 150 semester hours
Work Experience
  • 1 year of accounting experience (2,000 hours) verified and signed off by an active licensed CPA

*Please Note: All experience must be accumulated within 3 years of the license application

Ethics Exam
  • Passing of the AICPA Ethics Exam (Cost of course is $149 or $119 for AICPA members)

Maryland CPA Exam Fees

The cost to take all four sections of the CPA exam in Maryland is $895 plus the initial $60 application fee.

Auditing and Attestation (AUD)$249
Business Environment and Concepts (BEC)$198
Financial Accounting and Reporting (FAR)$237
Regulation (REG)$211
Application Fee:$155

**Important Note: You should not apply and pay for exam sections that will not be taken within six months because your Notice to Schedule (NTS) in Maryland expires 6 months after issuance.

Additional CPA Requirements

  1. Pass all 4 sections of the CPA exam with a score of 75% or higher
  2. Complete verified accounting work experience
  3. Pass AICPA Ethics Exam
  4. Fill out and submit all required CPA license application paperwork
  5. Pay the CPA license application fee

500 N. Calvert Street, Room 308
Baltimore, MD 21202-3651

Email: [email protected]
Phone: 410-230-6258
Fax: 410-333-6314

What’s Next?

Now that you have started the CPA exam application process, your next step is to find a CPA review course that fits your budget, learning style and schedule.

It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!

3 Comments
  • Sydnie
    Posted at 15 January, 2018 07:00 AM Reply

    [* Shield plugin marked this comment as "trash". Reason: Failed GASP Bot Filter Test (comment token failure) *] Hello,For Maryland, does Graduate credits counts 1=1.5 credits? Since I only have 21 credits for my master program, I would like to confirm the rule if it is still the same as before. Thank you! Looking forward to your replyBest, Sydnie

    • Michael
      Posted at 14 December, 2015 17:59 PM Reply

      For maryland what does the accumlated working within 3 years of application mean? I finally passed the CPA exam after 18 months of hard studying and didn't relaly have time to work. Now that I passed I'm looking for a job, but what happens if I don't get the relative experience within 3 years. Does my 4 exam scores expire. Do I have to retake the whole CPA exam over again?

      • Alex
        Posted at 24 December, 2014 19:23 PM Reply

        Maryland is one of the only states I have found that requires work experience to be accumulated within 3 years of application. If this work experience is not accumulated within that time frame, must applicants simply reapply for their CPA license or actually retake the entire CPA exam? Thanks so much for your help!

        Post A Comment

        Exclusive Offer

        SAVE $950! Surgent CPA Review Ultimate Pass Discount

        35 uses today
        Expires: 10/23
        Exclusive Offer

        Save $1,000 Off Roger CPA Elite Course

        41 uses today
        Expires: 10/27
        Exclusive Offer

        Save $840 with Wiley CPAexcel Platinum

        40 uses today
        Expires: 10/24

        Save up to $800 OFF the Becker Pro CPA Review Package

        40 uses today
        Expires: 10/27

        Gleim CPA Premium Review Course Discount – Save $500

        35 uses today
        Expires: 10/24

        Save $310 – Fast Forward Academy CPA

        38 uses today
        Expires: 10/21

        SAVE $239 On Yaeger CPA Review

        37 uses today
        Expires: 10/27

        Crush Exclusive: Save $200 Off Universal CPA Review!

        38 uses today
        Expires: 10/23

        Save $1,100 off Surgent CPA Review if you’ve failed the exam

        41 uses today
        Expires: 10/23

        SAVE $725! Surgent CPA Review Premier Pass Discount

        41 uses today
        Expires: 10/21

        SAVE $350! Surgent CPA Review Essential Pass Discount

        37 uses today
        Expires: 10/23

        Save $300 Off Roger CPA Premier Course

        41 uses today
        Expires: 10/23

        Wiley Gold CPAexcel Discount Code – $277.50 OFF!

        36 uses today
        Expires: 10/27

        Wiley Silver CPAexcel Discount Code – $255 OFF!

        38 uses today
        Expires: 10/27

        Save up to $500 OFF the Becker Premium CPA Review Package

        41 uses today
        Expires: 10/27

        Save up to $100 OFF the Becker Advantage CPA Review Package

        40 uses today
        Expires: 10/27

        Wiley Platinum CPAexcel Discount – $367.50 OFF!

        36 uses today
        Expires: 10/27

        SAVE 20% – Roger CPA Review – Audio Course

        36 uses today
        Expires: 10/27

        SAVE 20% – Roger CPA Review – Fresh Start Special

        41 uses today
        Expires: 10/27

        SAVE 20% – Roger CPA Review – CRAM Course

        33 uses today
        Expires: 10/27

        Roger CPA Financing Offer – As low as $183/month!

        35 uses today
        Expires: 10/27

        Roger Weekly Discounts – Up to $800 OFF!

        40 uses today
        Expires: 10/27

        Surgent CPA 0% Financing – $49/Month!

        40 uses today
        Expires: 10/27

        Surgent CPA 5-Day FREE Trial Offer

        39 uses today
        Expires: 10/21

        Wiley CPAexcel Weekly Discounts – Up to $500 OFF!

        38 uses today
        Expires: 10/27
        View More