Maryland CPA Requirements

Maryland Requirements & Education Options

General Requirement

Applicants must be of good moral character.
Residency Requirement: Mayland residency is not required to sit for the CPA Exam or to apply for licensure. U.S. citizenship is not required.
An examination candidate who passes all sections of the CPA Exam must meet Maryland’s education and experience requirements before applying for licensure.

Education/Experience Requirement

CPA Exam candidates in Maryland must complete 120 semester hours of college education, including a bachelor’s degree or higher from a college or university recognized by the Maryland Board of Public Accountancy in order to sit for the CPA Exam.

The required education must include 30 semester hours in accounting and ethics-related subjects. Accounting coursework must cover areas such as auditing, accounting information systems, U.S. federal income taxation, financial accounting, and other accounting electives acceptable to the Board. The accounting coursework must include at least 9 semester hours in financial accounting and 9 semester hours in accounting electives.

In addition to accounting coursework, applicants must complete business-related education, including at least 3 semester hours in business law and 18 semester hours in at least 5 different business subject areas. Acceptable business subjects may include areas such as economics, finance, management, marketing, business communication, statistics, information systems, data analytics, or other business disciplines recognized by the Board.

To obtain a CPA license in Maryland, an applicant must complete 150 total semester hours of college education, including the required accounting and business coursework described above, and meet the Board’s professional experience requirements under the supervision of a licensed CPA.

A transcript from a post-secondary educational institution located outside the United States shall be certified by the National Association of State Boards of Accountancy’s (NASBA) International Evaluation Service (NIES) or a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc.