MDCPA Requirements 2026Updated April 28, 2026
Maryland CPA Requirements
Everything you need to become a CPA in Maryland
120/150
Credit Hours*
1
Year Experience
$91
License Fee
80
CPE Hours/2 Years
Key Facts
- ✓150 credit hours required for licensure
- ✓Can sit for exam with 120 credits
- ✓1 year of supervised experience required
- ✓CPA mobility law (SB 51) effective October 2025
- ✓120-credit pathway (HB 643) passed April 2026, effective October 1, 2026
*Maryland offers a 120-credit pathway (HB 643) with additional experience requirements. Effective October 1, 2026. See Licensure Pathways below for details.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits27
Business Credits21(for licensure)
Additional Requirements:
- •Must include auditing and tax courses
- •SB 51 (Oct 2025) provides CPA mobility for out-of-state CPAs — not a credit-hour alternative
- •HB 643 passed both chambers of the Maryland General Assembly unanimously on April 9, 2026. Awaiting Governor Moore's signature. Creates a third licensure pathway: bachelor's degree + 2 years experience + CPA exam. Effective October 1, 2026.
Maryland offers alternative pathways. See Licensure Pathways below.
Experience Requirements
Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Education to Sit120 credits with 27 accounting credits
Credits to Sit120
Accounting Credits to Sit27
Minimum Age18 years
Residency RequiredNo
SSN RequiredYes
Licensing & CPE
Initial License Fee$91
Renewal Fee$63
Renewal Period2 years
CPE Hours Required80 per 2 years
Ethics CPE RequiredYes
Exam vs. Licensure: Maryland requires different credit thresholds to sit for the CPA exam versus obtaining your license. Business credits: 0 to sit, 21 for licensure. Total credits: 120 to sit, 150 for licensure.
Licensure Pathways
Active
Traditional 150-Credit Pathway
150
Credits
1
Year Exp.
- •150 semester hours including 27 accounting and 21 business credits
- •1 year of supervised experience under a CPA
EnactedHB 643
120-Credit + Experience Pathway
120
Credits
2
Years Exp.
Effective: October 1, 2026
- •Bachelor's degree with concentration in accounting or equivalent (120 credits)
- •2 years / 4,000 hours of supervised experience under a CPA (vs 1 year / 2,000 hours for the 150-credit pathway)
- •Same accounting concentration coursework standard as existing pathways — removes the extra 30 credits, not the accounting classes
- •Passed both chambers unanimously on April 9, 2026
- •Awaiting Governor Moore's signature
- •Effective October 1, 2026
- •Existing 150-hour and master's degree pathways remain available
Maryland State Board of Accountancy
Maryland State Board of Public Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Maryland State Board of Accountancy before beginning your application. Last updated: 2026-04-28.
Maryland CPE & License Renewal
80
CPE Hours Per Period
2 Years
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$91
Renewal Fee
$63 every 2 years
Frequently Asked Questions
Yes, Maryland allows candidates to sit for the CPA exam with 120 semester hours including 27 accounting credits. The full 150 hours are still required for licensure.
Education Programs for Maryland
5 programs meet CPA education requirements in Maryland. Browse by category to find the right fit.
MST Programs
2Related Resources
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