Maryland CPA Exam & License Requirements

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

MD Exam Information and Resources

Common Maryland CPA Application Mistakes

Maryland CPA Exam Application

MD CPA License Applications

For more details, please contact:

Maryland State Board of Public Accountancy
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!

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2 Comments
  • 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!