Maryland CPA requirements
Maryland lets you sit for the exam at 120 credit hours, but you still need 150 hours and 1 year of qualifying experience before the board will license you.
Education
You need a bachelor’s degree or higher and 150 total semester hours to be licensed in Maryland. You can sit for the exam earlier, at 120 hours.
| Requirement | Maryland | Notes |
|---|---|---|
| Total semester hours | 150 | Required to be licensed; 120 to sit |
| Upper-level accounting | 30 semester hours (27 accounting-related plus 3 in ethics), including required courses in auditing, accounting information systems, and federal income tax | |
| Upper-level business | 18 semester hours across at least 5 defined subject areas, plus 3 hours of business law | |
| Degree level | Bachelor’s minimum | Regionally accredited institution |
Community college credits generally count toward the total but not toward the upper-level accounting requirement. Get a transcript evaluation from the board before you pay for extra coursework.
Foreign-educated candidates
Maryland requires foreign academic credentials to be evaluated exclusively through NASBA International Evaluation Services — no other evaluator is accepted.
Sitting versus licensing
Maryland is one of the states that has adopted the newer 120-hour pathway: you can sit for the exam well before you finish your degree’s final 30 hours, then complete the rest while you work toward licensure. That timing flexibility is real, but don’t mistake “eligible to sit” for “eligible to be licensed” — plenty of candidates finish all four sections and then wait months to hit the full 150-hour threshold.
Plan the extra hours into your degree rather than bolting them on afterwards. A fifth-year master's or an integrated program is almost always cheaper than taking individual courses later, and it keeps you eligible for student course pricing.
Experience
1 year (2,000 hours) of qualifying experience, completed over up to 6 years, under the direction of a licensed CPA or another qualified professional approved by the board. Qualifying settings include government, industry, academia, or public practice.
The experience can typically be earned before, during, or after you pass the exam sections. Your supervisor submits the verification directly to the board, so keep the relationship intact — chasing a signature from a former manager years later is the most common avoidable delay at this stage.
Ethics
You need to complete the AICPA’s “Professional Ethics: Comprehensive Course” and score 90% or better, with no substitutions accepted. Ongoing CPE also requires 4 hours of ethics each renewal period.
How to apply, step by step
The order matters less than it looks — experience and exam sections can overlap — but this is the sequence that avoids the most common delays.
At least 120 semester hours, including the required upper-level coursework, to sit.
Have your school send official transcripts directly to Maryland State Board of Public Accountancy. Unofficial or self-submitted transcripts are not accepted.
Filed with Maryland State Board of Public Accountancy along with the application fee. This is the board's first review of your eligibility.
Once the board approves your application, it notifies NASBA, which issues your Authorization to Test (ATT).
NASBA issues one NTS per section you've paid for. Schedule promptly — an expired NTS means paying the exam fee again.
Schedule at a Prometric test center. All four sections must be passed within a rolling 30-month window that starts when you pass your first section.
1 year (2,000 hours) of qualifying experience, completed over up to 6 years, under the direction of a licensed CPA or another qualified professional approved by the board. Qualifying settings include government, industry, academia, or public practice. This can run before, during, or after your exam sections.
You need to complete the AICPA's "Professional Ethics: Comprehensive Course" and score 90% or better, with no substitutions accepted. Ongoing CPE also requires 4 hours of ethics each renewal period.
With your experience verification and ethics requirement on file, submit the final application and initial license fee.
Fees
| Fee | Amount | When |
|---|---|---|
| Application | $67 (exam application) | Before anything else |
| Exam fee, per section | $268.59 | Paid to NASBA (national rate) |
| Initial license | $24 | On approval |
| Renewal | $63 every 2 years | Ongoing |
After you’re licensed: staying current
Getting licensed is not the end of the paperwork. Maryland requires ongoing continuing professional education to keep your license active, and it is easy to lose track of once you’re working full time.
80 hours of CPE every 2-year renewal period, including 4 hours of ethics earned in the period immediately before renewal. No CPE is required at your very first renewal.
What changed recently
Maryland enacted a major reform (Chapter 174 of 2026, signed April 2026) that takes effect October 1, 2026 — creating three licensure pathways, including full licensure with just a bachelor’s degree (120 hours) plus 2 years of experience, replacing the flat 150-hour rule. Until that date, the current 120-to-sit/150-to-license structure remains in force. The board also reformed inbound CPA mobility in a separate 2025 law, effective October 2025.
Most states have also aligned their credit window with the national thirty-month rule, which gives candidates six more months than the old eighteen-month window to finish all four sections. If you were planning around the old rule, replan.
Common questions
Can I sit in Maryland if I studied out of state?
Usually yes — most states, including Maryland, don’t require residency to sit for the exam. Your transcripts still have to satisfy the upper-level accounting and business hours, which is where out-of-state applicants most often fall short.
Do online courses count toward the credit hours?
They typically do, provided the institution is accredited and the course is genuinely upper-level. Get it confirmed in writing by the board before enrolling — this is one of the most expensive assumptions candidates make.
Do I need to be a US citizen or a resident of Maryland?
No Maryland residency requirement. A Social Security Number isn’t required to sit for the exam, but is required once you apply for the license.
What happens right after I pass all four sections?
Passing the exam doesn’t license you on its own. You still need your experience requirement on file and the ethics requirement satisfied before you can submit a license application. You may be able to complete the experience requirement in parallel with the exam, so there’s often little or no extra wait.
Should I license in a state with easier rules instead?
Rarely worth it. Mobility means a license from another state generally lets you practice in Maryland, but if you live and work here you will eventually want a local license anyway, and transferring adds cost and paperwork.
Is there anything unusual about Maryland's process?
Maryland’s upcoming reform (effective October 1, 2026 — just days from this page’s last research date) offers three simultaneous routes to licensure once live: a master’s degree plus 1 year, a bachelor’s plus 30 extra hours plus 1 year, or a bachelor’s degree alone plus 2 years of experience. Watch for this page to need an update right around that effective date.
Next step
Maryland State Board of Public Accountancy — 100 S. Charles Street, Tower I, Baltimore, MD 21201 — (410) 230-6258.
Five courses compared, with entry prices and access lengths.
See the best CPA courses