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Maryland CPA Exam Requirements


For Candidates in Maryland that have not Taken the Uniform CPA Exam

The Maryland Board of Public Accountancy issues CPA licenses through the Maryland Department of Labor, Licensing, and Regulation. The board is made up of seven members appointed by the Governor. Four of these members are licensed CPA’s, two are public members, and one represents academia. The board is responsible for testing, licensing, and regulating certified public accountants working in Maryland, as well as investigating complaints against CPAs operating in the state.

Applicants for the CPA exam in Maryland must apply for examination through the Maryland Board of Public Accountancy after meeting the board’s stated requirements.

Education Requirements

CPA exam applicants in Maryland are NOT required to complete the full 150 semester hours for exam eligibility.

*Today’s CPAs are expected to look beyond the numbers and serve as strategic leaders in business. Capella University offers online programs at two levels that provide a business education while also giving you the accounting skills you need to prepare for the Uniform CPA Exam:

*Accredited online master’s programs in accounting are helping to make the 150 semester hours required for a CPA license more accessible than ever. The AICPA recognizes Master of Science in Accounting programs as providing bachelor’s degree holders with the most direct path to earning the additional credit hours required for CPA licensure.

To be eligible for the exam, applicants in Maryland must earn at least a bachelor’s degree with a concentration in accounting while completing 120 semester hours consisting of the following courses:

  • At least 27 semester hours must be in accounting subjects including:
    • Auditing (at least 3 semester hours)
    • Financial accounting (at least 9 semester hours)
    • Managerial cost accounting (at least 3 semester hours)
    • U.S. federal income tax (at least 3 semester hours)
    • Other accounting courses (at least 9 semester hours)
  • At least 3 semester hours must be in ethics courses
  • At least 21 semester hours must be in business courses:
    • Statistics
    • Corporate/business finance
    • Management
    • U.S. business law
    • Marketing Economics
    • Business communication
    • Computer information/systems
    • Quantitative methods

General Requirements

  • There is no citizenship or residency requirement for taking the CPA exam in Maryland
  • Applicants must complete a core course inventory worksheet that will be used to fill out the academic qualification sections of the application
  • Applicants must submit official transcripts to the Maryland Board of Public Accountancy
    • Official transcripts must be issued from the office of the Registrar
  • Applicants must be at least 18 years old to take the CPA exam

Fee Requirements

  • Application fee – $67
  • Examination fees
    • Auditing and Attestation (AUD) – $200
    • Financial Accounting and Reporting (FAR) – $200
    • Business Environment and Concepts (BEC) – $180
    • Regulation (REG) – $180

Prometric testing centers in Maryland can be found in:

  • Baltimore/Canton
  • Baltimore/Woodlawn
  • Columbia
  • Towson
  • Bethesda
  • Salisbury

Already passed the CPA Exam and looking for additional licensing requirements in Maryland? – Click Here