Becoming a Certified Public Accountant (CPA) in Maryland opens doors to rewarding career opportunities in the state’s thriving financial sector. Understanding Maryland CPA requirements is essential for aspiring accountants looking to obtain their professional license. This comprehensive guide covers the six critical steps needed to become a licensed CPA in Maryland, from educational prerequisites through continuing education requirements.
Maryland’s strategic location between major financial centers like New York and Washington, D.C., combined with its robust state economy, creates exceptional opportunities for CPAs. The state hosts numerous Fortune 500 companies including Marriott International and Lockheed Martin, federal agencies, and a thriving startup ecosystem, providing diverse career paths for accounting professionals.
Maryland requires 150 semester hours of education, passing the Uniform CPA Exam, and completing 2,000 hours of supervised work experience to obtain CPA licensure.
Quick Navigation:
- Step 1: Complete Maryland CPA Education Requirements
- Step 2: Pass the Uniform CPA Exam
- Step 3: Gain Required Work Experience
- Step 4: Get Your Maryland CPA License
- Step 5: Maintain Your License with CPE
- Maryland CPA Salary Information
- Frequently Asked Questions
Step 1: Complete Maryland CPA Education Requirements
The Maryland Board of Public Accountancy requires all certified public accountants to hold a bachelor’s degree or higher with specific accounting degree coursework and a total of 150 semester hours of college credit.
Educational Path Options
Since the standard bachelor’s degree in accounting consists of just 120 semester hours, you’ll need an additional 30 credit hours. Most students achieve this through:
- Master’s in Accounting: The most common pathway
- Post-baccalaureate Certificate: Focused accounting coursework
- Five-year CPA Track Programs: Blended bachelor’s and master’s curriculum
- Online Programs: Many options available for working professionals
Accreditation Requirements
Your accounting program must be accredited by one of the following organizations:
- Association to Advance Collegiate Schools of Business (AACSB)
- Accreditation Council for Business Schools and Programs
- Middle States Association of Colleges and Schools
Non-accredited programs must be evaluated by the Maryland Board of Public Accountancy. International transcripts require evaluation by the NASBA International Evaluation Service (NIES).
Required Coursework Distribution
Maryland CPA requirements include specific coursework from two main groups:
Group 1: Accounting and Ethics Education (30 Semester Hours)
Mandatory courses include:
- 3 semester hours in cost accounting
- 3 semester hours in auditing, managerial accounting, or advanced cost accounting
- 3 semester hours in U.S. Federal Income Tax
- 3 semester hours in business ethics, accounting ethics, or philosophy of ethics
- 9 semester hours in financial accounting
- 9 semester hours in elective accounting courses
Group 2: Business-Related Education (21 Semester Hours)
Choose five areas from the following nine subjects:
- Computer science/information systems
- Quantitative methods
- Business communication
- U.S. business law
- Marketing
- Management
- Corporation or business finance
- Economics
- Statistics
Step 2: Pass the Uniform CPA Exam
Once you’ve satisfied Maryland’s educational requirements, you’re eligible to sit for the Uniform CPA Exam. This computerized exam tests your knowledge across four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG).
Application Process
Follow these steps to register for the exam:
- Complete the Core Course Inventory Worksheet: Available from the Maryland Board of Public Accountancy
- Submit Online Application: Through the Maryland Department of Labor, Licensing and Regulation
- Submit Required Documents: Official transcripts and application fees
- Receive Notification to Schedule (NTS): Delivered by NASBA via mail or email
- Schedule Your Exam: Through Prometric’s website
Maryland Testing Locations
Prometric testing centers are available in:
- Baltimore
- Bethesda
- Columbia
- Landover
- Salisbury
- Towson
For special accommodations or additional information, contact the Maryland Board of Public Accountancy at (410) 230-6258.
Step 3: Gain Required Work Experience
Maryland requires 2,000 hours (equivalent to one full year) of practical accounting experience under the supervision of a licensed CPA. This experience must be completed within three years of applying for your CPA license.
Qualifying Experience Areas
Your work experience must fall within these professional service areas:
- Attest Services: Auditing, reviews, compilations
- Financial Advisory: Financial planning, analysis, reporting
- Management Advisory: Business consulting, process improvement
- Tax Services: Tax preparation, planning, compliance
- Consulting: Various business advisory services
Employment Settings
Qualifying experience can be gained in:
- Public Practice: CPA firms, audit firms
- Industry: Corporations, non-profits, private companies
- Government: Federal, state, or local agencies
- Academia: Colleges, universities, research institutions
Competency Development
During your practical experience, you should develop these essential competencies:
- Communications and leadership skills
- Critical thinking and strategic analysis
- Client, customer, and market focus
- Information interpretation and synthesis
- Technological proficiency
Supervision Requirements
Your supervising CPA must:
- Hold an active CPA license
- Complete and verify your Report of Practical Work Experience
- Provide detailed assessment of your performance
- Submit documentation directly to the Maryland Board
Step 4: Get Your Maryland CPA License
After passing the exam and completing work experience requirements, you can apply for your Maryland CPA license through the state’s online licensure application.
Initial Licensure Checklist
Reciprocal Licensure Options
Interstate Reciprocity
If you hold an active CPA license from another state, you have two pathways:
Option 1 – Experienced CPAs:
- Active CPA license in another state
- Four years of experience in the past 10 years
- Submit Report of Practical Work Experience
- Provide all transcripts and exam scores
Option 2 – Recent CPA Exam Passers:
- Active CPA license in another state
- Passed Uniform CPA Exam
- Complete Reciprocal Application Course Checklist
- Submit official transcripts and work experience report
International Reciprocity
Maryland accepts CPAs and Chartered Accountants from these international jurisdictions:
- Canadian Institute of Chartered Accountants (CICA)
- Instituto Mexicano De Contadores Publicos (IMCP)
- Institute of Chartered Accountants in Ireland (ICAI)
- Institute of Chartered Accountants in Australia (ICAA)
- New Zealand Institute of Chartered Accountants (NZICA)
- Hong Kong Institute of Certified Public Accountants (HKICPA)
International candidates must take the International Uniform CPA Qualification Examination (IQEX) and obtain a Letter of Good Standing from their credentialing agency.
Step 5: Maintain Your License with Continuing Professional Education
Maryland requires licensed CPAs to complete continuing professional education (CPE) every two years to maintain active licensure. This ensures CPAs stay current with evolving accounting standards, regulations, and best practices.
CPE Requirements
Qualifying CPE Programs
Acceptable CPE programs must:
- Relate directly to professional competencies of a CPA
- Provide useful, non-redundant knowledge
- Include final examinations for college-credit or self-study courses
- Be delivered by qualified instructors or institutions
Record Keeping Requirements
Each CPA must maintain CPE records for four years, documenting:
- Course attendance verification
- Course outlines and learning objectives
- Instructor qualifications
- Completion certificates
Maryland CPA Salary Information
Maryland offers competitive compensation for accounting professionals, reflecting the state’s strong economy and proximity to major financial centers. According to the Bureau of Labor Statistics, the median annual wage for accountants and auditors was $81,680 in May 2024 nationally.
Maryland CPA Career Opportunities
The accounting profession in Maryland is experiencing steady growth, with employment projected to increase 6 percent from 2023 to 2033—faster than the average for all occupations. This growth creates approximately 130,800 job openings annually across the United States.
Top Employers and Opportunities
Maryland CPAs find opportunities across various sectors:
Specialization Opportunities
Maryland CPAs can enhance their earning potential through specialization in high-demand areas:
- Forensic Accounting: Fraud investigation and litigation support
- Information Technology: ERP systems and data analytics
- Tax Specialization: Complex tax planning and compliance
- Management Consulting: Business process improvement
- Healthcare Accounting: Specialized industry knowledge
- Government Accounting: Public sector expertise
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Professional Development and Networking
Newly licensed CPAs in Maryland should consider joining professional organizations for career development and networking opportunities:
Key Professional Organizations
- American Institute of CPAs (AICPA): National professional development and advocacy
- Maryland Association of CPAs (MACPA): State-specific networking and education
- Maryland Society of Accounting & Tax Professionals (MSATP): Tax and accounting focus
These organizations provide valuable resources including:
- Professional development courses
- Industry updates and technical guidance
- Networking events and career opportunities
- Member discounts on professional services
- Advocacy for the accounting profession
Frequently Asked Questions
How long does it take to become a CPA in Maryland?
The typical timeline is 5-6 years: 4 years for a bachelor’s degree, 1-2 years for additional credits (often through a master’s program), plus time for CPA exam preparation and obtaining required work experience. Many students begin the CPA exam during their final year of education.
Can I take the CPA exam before completing 150 credit hours?
Yes, Maryland allows candidates to sit for the CPA exam with just a bachelor’s degree (120 credit hours), but you must complete the full 150 credit hours before applying for licensure.
What is the pass rate for the CPA exam in Maryland?
CPA exam pass rates are consistent nationwide, with average pass rates ranging from 45-55% per section. First-time pass rates are typically higher than overall pass rates. Success depends on adequate preparation time and quality study materials.
Can I get work experience while in school?
Yes, internships and part-time work in accounting can count toward the 2,000-hour requirement if supervised by a licensed CPA. Many students gain experience through internships at public accounting firms during busy seasons.
Does Maryland accept online accounting degrees?
Yes, Maryland accepts online accounting degrees from properly accredited institutions. The degree must be from a school accredited by AACSB, ACBSP, or Middle States Association of Colleges and Schools.
How much does it cost to become a CPA in Maryland?
Total costs include education expenses (varies by school), CPA exam fees (approximately $1,000), application fees (around $200), and ongoing CPE costs. Many employers provide financial assistance for CPA-related expenses.
What happens if I don’t complete CPE requirements?
Failing to complete required CPE can result in license suspension or revocation. Maryland provides grace periods and makeup opportunities for minor deficiencies, but consistent non-compliance can impact your ability to practice.
Can I practice in other states with a Maryland CPA license?
Many states have reciprocity agreements that allow Maryland CPAs to practice across state lines. Requirements vary by state, but most recognize Maryland’s substantially equivalent education and experience standards.
What is the difference between a CPA and other accounting certifications?
The CPA license is the most comprehensive credential, allowing you to perform audits, represent clients before the IRS, and sign financial statements. Other certifications like CMA (Certified Management Accountant) or CIA (Certified Internal Auditor) focus on specific practice areas but don’t provide the same broad practice rights.
How often do I need to renew my Maryland CPA license?
Maryland CPA licenses must be renewed every two years. Renewal requires completion of 80 hours of CPE (including 4 hours of ethics) and payment of renewal fees. The first renewal after initial licensure doesn’t require CPE.
Ready to begin your CPA journey in Maryland? Start by researching accredited accounting programs that meet Maryland’s educational requirements and can prepare you for a successful career as a certified public accountant.
