State Updates
Maryland Passes 120-Credit CPA Pathway, Awaits Governor's Signature (Apr 2026)
HB 643 passed both chambers of the Maryland General Assembly unanimously on April 9, creating a third pathway to CPA licensure effective October 1, 2026.
Published April 15, 20264 min readVerified as of April 15, 2026
What Happened
Maryland's House Bill 643, titled "Certified Public Accountants — Licensure — Qualifications," passed both the House of Delegates and the Senate unanimously on April 9, 2026. The bill was sponsored by Delegates Kriselda Valderrama, Lily Qi, and William Wivell. The Maryland Association of CPAs (MACPA) backed the legislation throughout the session and helped build bipartisan support in both chambers. HB 643 now sits on Governor Wes Moore's desk. If signed, 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 an accounting concentration (120 semester credits), two years of supervised professional experience, and a passing score on all sections of the CPA exam. Maryland's two existing pathways stay in place. 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, and passage of the CPA exam. The second existing pathway requires a master's degree in accounting, one year of supervised experience, 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, 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 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.
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 joins roughly 25 states that have enacted or are implementing 120-credit alternatives 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. Recent movement in other states includes Wisconsin (Act 166, signed April 3, effective immediately), Idaho (HB 563, effective July 2026), and Colorado (SB26-076, pending the governor's signature). For the full state-by-state breakdown, see our 120-credit pathway tracker or the Wisconsin & Colorado pathway update.
What Maryland Candidates Should Do
The bill has not been signed yet. Candidates should monitor the governor's office for a signing announcement. The effective date is October 1, 2026, so even after signing there will be a lead time before the Board begins accepting applications under the new pathway. 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 approves CPA licensure pathways bill(accessed Apr 15, 2026)
- 2.MACPA — Maryland lawmakers enact new pathway to CPA licensure(accessed Apr 15, 2026)
- 3.Inside Public Accounting — Maryland Lawmakers Approve New Pathway(accessed Apr 15, 2026)
- 4.CFO Dive — Maryland passes CPA bill with October effective date(accessed Apr 15, 2026)
- 5.Maryland General Assembly — HB 643(accessed Apr 15, 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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