State Updates
Maryland Signs 120-Credit CPA Pathway Into Law (HB 643)
Governor Wes Moore signed HB 643 on April 28, 2026, creating a third pathway to CPA licensure that takes effect October 1, 2026.
Published April 15, 20264 min readVerified as of July 27, 2026
What Happened
Maryland's House Bill 643, titled "Certified Public Accountants — Licensure — Qualifications," passed the House of Delegates 128-0 on March 5 and the Senate 33-0 on April 9, 2026 — unanimous in both chambers. Governor Wes Moore signed the bill into law on April 28, 2026, making Maryland the latest state to add a 120-credit pathway to CPA licensure. The bill was sponsored by Delegates Kriselda Valderrama, Lily Qi, and William Wivell, and the Maryland Association of CPAs (MACPA) backed the legislation throughout the session. The new pathway takes effect October 1, 2026.
What the New Pathway Requires
HB 643 creates a third path to CPA licensure in Maryland. Under the new option, candidates need a bachelor's degree with a concentration in accounting or equivalent (120 semester credits), two years of supervised professional experience totaling 4,000 hours, and a passing score on all sections of the CPA exam. The accounting concentration requirement is the same standard the board already uses for the existing pathways. What the new pathway removes is the additional 30 credit hours beyond the bachelor's degree. Maryland's two existing pathways stay in place, and candidates who have already started down one of those routes can continue without any changes to their plan.
How Maryland's Three Pathways Compare
Maryland will offer three distinct routes to CPA licensure once HB 643 takes effect. The first existing pathway requires a bachelor's degree plus 30 additional semester hours (150 credits total), one year of supervised experience (2,000 hours), and passage of the CPA exam. The second existing pathway requires a master's degree in accounting, one year of supervised experience (2,000 hours), and passage of the CPA exam. The new third pathway under HB 643 requires a bachelor's degree with an accounting concentration (120 credits), two years of supervised experience (4,000 hours), and passage of the CPA exam. The trade-off is straightforward: candidates choosing the 120-credit route exchange 30 credit hours of additional education for one extra year and 2,000 additional hours of work experience. For candidates who would rather start earning a salary sooner and gain on-the-job training, that math often works in their favor.
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What Stays the Same
HB 643 does not change CPA exam fees ($262.64 per section as of 2026), continuing professional education requirements (80 hours per two-year renewal period, including ethics), or exam eligibility rules. Maryland already allows candidates to sit for the CPA exam with 120 credits and 27 semester hours of accounting coursework, so the bill changes the licensure side of the equation rather than the exam access side. The Maryland Board of Public Accountancy retains full oversight of experience verification and license applications. Nothing in HB 643 reduces examination standards or weakens supervision requirements.
Where Maryland Fits Nationally
Maryland was one of 39 states that had enacted 120-credit alternatives as of its April 2026 signing (41 by July 2026) to the traditional 150-hour requirement. The DC/Baltimore corridor has one of the highest concentrations of accounting firms and federal finance positions in the country, which makes the workforce pipeline particularly relevant here. Other 2026 signings include Wisconsin (Act 166, signed April 3, effective immediately), Colorado (SB 26-076, signed May 4, effective January 1, 2027), and Oklahoma (HB 4317, signed May 6, effective November 1, 2026). For the full state-by-state breakdown, see our 120-credit pathway tracker.
What Maryland Candidates Should Do
The bill is now law, but candidates cannot apply under the new pathway until October 1, 2026. The Board of Public Accountancy will need that lead time to update application forms and supervisor verification procedures. Candidates with questions can contact the Maryland Board of Public Accountancy at (410) 230-6258 or dlcpasupport-labor@maryland.gov. If you are currently enrolled in a program designed to reach 150 credits, evaluate whether switching to the experience pathway makes sense given your timeline and career goals. Candidates who are already close to finishing the additional 30 hours may benefit more from completing them. For full details on Maryland's current CPA requirements, see our Maryland CPA requirements page. If you are not sure which CPA review course fits your situation, the LIFTS assessment can help narrow it down.
Sources
- 1.Accounting Today — Maryland signs alternative CPA pathway bill into law(accessed May 19, 2026)
- 2.MACPA — Moore signs new CPA pathway into law(accessed May 19, 2026)
- 3.MACPA — Maryland lawmakers enact new pathway to CPA licensure(accessed May 19, 2026)
- 4.CFO Dive — Maryland passes CPA bill with October effective date(accessed May 19, 2026)
- 5.MNCPA — Broadening Pathways to CPA Licensure (National Tracker)(accessed May 19, 2026)
Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
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