Maryland CPA Requirements
Everything you need to become a CPA in Maryland
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) signed April 28, 2026 by Gov. Moore, 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.
International Candidates: Maryland does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.
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
- •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 signed by Governor Wes Moore on April 28, 2026, creating a third licensure pathway: bachelor's degree + 2 years experience + CPA exam. Effective October 1, 2026.
Experience Requirements
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Licensing & CPE
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
Traditional 150-Credit Pathway
- •150 semester hours including 27 accounting and 21 business credits
- •1 year of supervised experience under a CPA
120-Credit + Experience Pathway
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
- •Chapter 174 (2026): passed the House 128-0 on March 5 and the Senate 33-0 on April 9, 2026
- •Signed by Governor Wes Moore on April 28, 2026
- •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
Maryland CPE & License Renewal
Frequently Asked Questions
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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