Maryland CPA Exam Requirements
Age Requirement: 18
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Maryland CPA Exam Education Requirements
Education Requirement for Licensure: 150 hours (including B.A.)
Participates in International Examination Program: No
Hours in accounting:
Currently: 51 semester hours or equivalent quarter hours in accounting and related subjects. Including the attainment of a baccalaureate or higher degree that meets the following requirement: A major in accounting on the baccalaureate level, or its substantial equivalent from an institution that is a member of the American Assembly of Collegiate Schools of Business; the Association of Collegiate Business Schools and Programs; is accredited by or is a constituent of an institution accredited by the Middles States Association of Colleges and Schools; or the equivalent regional accrediting association for other regional areas; or is recognized and approved by the Board.
Effective 10/1/11:
The applicant shall have completed for the degree a curriculum that the Board considers to constitute: (1) a major in accounting; or (2) a substantial equivalent to a major in accounting, of which required credits or courses may be taken at any 2- or 4-year regionally accredited institution of higher education.
The degree required under this section shall be awarded by a school, college, university, or other institution that:
(1) is a member of the American Assembly of Collegiate Schools of Business;
(2) is a member of the Association of Collegiate Business Schools and Programs;
(3) is accredited by or is a constituent unit of an institution accredited by: (i) the Middle States Association of Colleges and Schools; or (ii) the equivalent regional accrediting association for other regional areas; or
(4) is recognized and approved by the Board. The Board may use the services of any institution that it considers appropriate to determine what constitutes a substantial equivalent to a major in accounting under subsection (b)(2) of this section. If the Board uses an institution to determine curriculum equivalencies, the Board may accept as final the determination of that institution.
Exam sitting requirements: B.A. Degree (120 hours) in accounting or its equivalent.
Experience requirements: 1 year of practical work experience that is obtained through employment in government, industry, academia or public practice
Ethics exam: Must pass AICPA Professional Ethics Exam for initial licensure
Maryland CPA Exam Fees
First-timers: $895 (4 CPA exam fees) + $60 (initial application fee).
Special Fees: Re-exam fees same as initial fees
Maryland Association of CPAs
Rebekah Brown
Phone Number: 443-632-2320 or 800-782-2036
In State Toll Free: 800-782-2036
Address: 901 Dulaney Valley Road, Suite 710, Towson, MD 21204-2683
Email: rebekah@macpa.org (Rebekah Brown) or memberservicecenter@macpa.org
Maryland State Board of Public Accountancy
Phone Number: 410-230-6258 or 410-230-6224
Fax Number: 410-333-6314 or 410-962-8482
Department of Labor, Licensing and Regulation
Division of Occupational and Professional Licensing
Address: 500 N. Calvert Street, 3rd Floor Room 308, Baltimore, MD 21202-3651
Email: dgring@dllr.state.md.us or cpa@dllr.state.md.us
