The requirements to become a CPA in Maryland can be a bit confusing so I put this guide together to help you navigate the process! If you’re just starting to research getting your CPA license in MD then I suggest starting from the top. Otherwise, feel free to skip ahead to any section you’d like to know a little more about!
Contents
- 1 7 Simple Steps to Becoming a CPA in Maryland
- 2 Meet the Eligibility Requirements for the CPA Exam
- 3 Fulfill the MD CPA Education Requirements
- 4 Apply to Sit for the CPA Exam and Pay the Exam Fees
- 5 Study for, and PASS the CPA Exam!
- 6 MD CPA Work Experience Requirements
- 7 Pass the AICPA Ethics Exam
- 8 Get Your CPA License!
- 9 Additional Resources and Information
- 10 Contact Information
- 11 Bottom Line
7 Simple Steps to Becoming a CPA in Maryland
Meet the Eligibility Requirements for the CPA Exam
Here are the basic age and citizenship requirements to sit for the CPA exam in Maryland.
- Minimum age requirement?: 18
- US citizenship required?: No
- Maryland residency required?: No
- Minimum level of education required: See next section
- Valid Social Security Number (SSN)* required?: No, but it is required for licensure
*An Individual Taxpayer Identification Number (ITIN) may also be provided
Fulfill the MD CPA Education Requirements
In Maryland you need at least 150 semester hours to get your CPA license but only 120 semester hours to sit for the CPA Exam, which means you can sit for the exam while you’re still in college!
Here’s a detailed breakdown of exactly what’s needed to sit for the CPA Exam and for licensure:
Requirements to sit for the CPA Exam:
- Have at least 120 semester (180 quarter) hours AND a bachelor’s degree (or higher) in accounting from a U.S. accredited college, university or foreign equivalent
- At least 30 semester (45 quarter) hours in accounting and ethics courses, including at least:
- One 3-semester credit hour course (or a 4.5 quarter hour) course each in
- Auditing
- Cost accounting or managerial accounting
- U.S. federal income tax
- Ethics
- A minimum of 9 semester (13.5 quarter) hours in Financial accounting
- A minimum of 9 semester (13.5 quarter) hours in elective accounting courses
- One 3-semester credit hour course (or a 4.5 quarter hour) course each in
Requirements to obtain your CPA license:
- Have at least 150 semester (225 quarter) hours AND a bachelor’s degree (or higher) in accounting from a U.S. accredited college, university or foreign equivalent
- At least 30 semester (45 quarter) hours in accounting and ethics courses, including at least:
- One 3-semester hour (or a 4.5 quarter hour) course each in
- Auditing
- Cost accounting or managerial accounting
- U.S. federal income tax
- Ethics
- A minimum of 9 semester (13.5 quarter) hours in Financial accounting
- A minimum of 9 semester (13.5 quarter) hours in elective accounting courses.
- One 3-semester hour (or a 4.5 quarter hour) course each in
- At least 21 semester (31.5 quarter) undergraduate hours in business-related courses
- Curriculum must include 5 of the following 9 subject areas:
- Statistics
- Economics
- Corporation or business finance
- Management
- Marketing
- U.S. business law
- Business communication
- Quantitative methods
- Computer science/information systems
- Curriculum must include 5 of the following 9 subject areas:
Apply to Sit for the CPA Exam and Pay the Exam Fees
Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.
The cost to apply and register for all four parts of the CPA Exam in Maryland are as follows:
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*Maryland‘s Notice to Schedule (NTS) window is 6 months, so you should only register and pay for the exam section(s) you intend to take within that time.
If you need to schedule or re-take any sections beyond your initial NTS window, a $105 re-examination fee plus the associated exam section fees above will apply.
Study for, and PASS the CPA Exam!
Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.
Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?
By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.
The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.
As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!
You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.
If you still can’t decide which course is best, send me an email and I’ll personally help you!
MD CPA Work Experience Requirements
In addition to the education requirements discussed above, the Maryland Board of Public Accountancy requires that you have a certain amount of work experience before you can obtain your CPA license. The requirements are fairly straightforward:
- You must have at least 1 year of qualifying accounting experience under a licensed CPA.
- Experience may be earned on a full-time or part-time basis, and by one or more employers
- Experience must be accounting related and include the use of accounting, attest, management advisory, financial advisory, tax or consulting skills.
Pass the AICPA Ethics Exam
The AICPA Ethics Exam is a self-study course that may be completed any time before, during, or after you sit for the CPA exam so long as it’s completed within 2 years of submitting your CPA license application. The exam consists of 40 multiple-choice questions that must be answered with a score of 90% or higher. To prepare for it, you’ll receive a 100-page textbook from the AICPA upon registration.
You can take the exam online or via a paper form that you’ll submit through the mail. You’ll have three attempts to pass the exam if you take the online version. After that, you’ll need to complete the exam via the paper / snail-mail route.
The exam and related materials can cost anywhere from $209 – $270, depending on whether you register as an AICPA member or not.
Pro-tip: When ordering the AICPA exam, be sure to let them know you’re taking the exam for your Maryland State Board certification. That way when you pass, the AICPA will notify the Maryland State Board of your passing score.
Get Your CPA License!
Finally! After passing the CPA exam and meeting all of the education and work experience requirements above, you’ll finally be able to apply for your CPA license!
Maryland’s application process is fairly straightforward. In order to receive your CPA license, you’ll need to complete and submit the following:
- Your CPA license application
- Education transcripts (if necessary*)
- Report of Practical Work Experience (RPE) form
- Application fee ($67)
*Your college transcripts provided as part of your CPA exam application will already be on file. You’ll only need to provide additional transcripts if you did not meet the educational requirements for licensure when applying to sit for the CPA Exam (e.g. did not meet the 150 rule).
Once you’ve submitted everything noted above, then congratulations! You should be well on your way to getting your CPA license! In case you need any more info about the exam or licensing process, be sure to check out the additional resources I’ve included down below.
Additional Resources and Information
More info on the Application Process
FAQ on the Application and Licensing Process
Contact Information
Maryland Board of Public Accountancy
Office Address
500 North Calvert Street, 3rd Floor
Baltimore, Maryland 21202-3651
Email: DLOPLPublicAccountancy-DLLR@maryland.gov
Phone: (410) 230-6258
Fax: (410) 333-6314
Additional Organizations
Bottom Line
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To learn more about some of the things you’ll need to prepare for the CPA Exam, be sure to check out my detailed reviews of each of the top courses on the market:
