Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Maryland Board of Public Accountancy licenses CPAs in Maryland. Its rules and forms are the authority for everything on this page.
Maryland CPAs complete at least 80 hours of qualifying continuing education in each 2-year license term before filing the renewal application, including 4 hours of professional ethics (COMAR 09.24.02.03). The 80-hour requirement does not apply to a license's first renewal.
Sources: regs.maryland.gov/us/md/exec/comar/09.24.02.03, regs.maryland.gov/us/md/exec/comar/09.24.02.04, regs.maryland.gov/us/md/exec/comar/09.24.02.06, labor.maryland.gov/license/cpa/cpapolicy.shtml, dllr.state.md.us/license/cpa/cpacperep.shtml, nasbaregistry.org/cpe-requirements/maryland
Maryland CPA licenses are issued for a fixed two-year term, and the expiration date is printed on the license. The renewal fee is $63.
Sources: dllr.state.md.us/license/cpa/cpacperep.shtml, nasbaregistry.org/cpe-requirements/maryland, labor.maryland.gov/license/cpa/cpalicfaqs.shtml, labor.maryland.gov/license/cpa/cpaaff.shtml, labor.maryland.gov/license/cpa/cpamobility.shtml
Chapter 174 of 2026 (House Bill 643), effective October 1, 2026, amended Business Occupations and Professions Article 2-302 and 2-303. Candidates sit with a qualifying bachelor's degree, and licensure has three routes: a master's in accounting plus 1 year of experience, a bachelor's plus 30 more accounting credits plus 1 year, or a bachelor's with an accounting concentration plus 2 years.
Sources: mgaleg.maryland.gov/2026RS/Chapters_noln/CH_174_hb0643t.pdf, mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbo§ion=2-302&enactments=false, mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbo§ion=2-303&enactments=false, regs.maryland.gov/us/md/exec/comar/09.24.05.03, labor.maryland.gov/license/cpa/cpalicfaqs.shtml, labor.maryland.gov/license/cpa
Maryland CPAs complete at least 80 hours of qualifying continuing education in each 2-year license term before filing the renewal application, including 4 hours of professional ethics (COMAR 09.24.02.03). The 80-hour requirement does not apply to a license's first renewal. At least 4 of the 80 hours must be professional ethics in each license term (COMAR 09.24.02.03C). Ethics is the only subject requirement. Ethics hours above 4 can carry forward toward the next term's 80-hour total but not toward its ethics requirement (COMAR 09.24.02.03C(2)-(3)). NASBA's registry notes that the AICPA ethics course taken for original licensure does not count. Hours above 80, up to a maximum of 80, carry forward to the next 2-year term only, if reported on the renewal application (COMAR 09.24.02.03D-E). Up to 80 hours earned in the initial license term can carry forward if reported on the first renewal application (COMAR 09.24.02.03F). The 80-hour requirement does not apply to the first renewal (COMAR 09.24.02.03B). The Board may renew a license without full CE compliance for health reasons certified by a medical doctor, extended active duty in the US armed forces, or other good cause the Board approves (COMAR 09.24.02.06).
Hours are reported on the renewal application, counting only hours earned up to the filing date in the two years before expiration. Amendments must be requested in writing within 30 days of filing. Reported hours are subject to Board audit, and documentation must be kept four years. Credit caps per license period: teaching 45 hours, publications 40 hours (10 per publication), peer review 16 hours (COMAR 09.24.02.04).
Maryland CPA licenses are issued for a fixed two-year term, and the expiration date is printed on the license. The renewal fee is $63. Biennial. Each license runs a fixed two-year term with a fixed expiration date set by the date of license issuance, not a common statewide date. Renewal is due by the expiration date on the license and may be filed up to 60 days before it. From midnight on the expiration date the reinstatement fee applies. Board fees: renewal $63; reinstatement or reactivation of an expired license $126; license fee $24; reciprocity application $75; inactive status application and renewal $31 each. Fees are nonrefundable.
A CPA licensed in good standing in another state may file a reciprocal application, with licensure and exam score verifications sent directly from the other state boards. Individuals with a principal place of employment in another state may practice in Maryland under the mobility provision of Business Occupations and Professions Article 2-321. Firm mobility for attest services without a Maryland permit took effect October 1, 2019.
To sit for the exam: a baccalaureate or higher degree with a major in accounting or its substantial equivalent from an accredited institution (2-303(a)(1), (b), (c) as amended effective October 1, 2026; the earlier 120-semester-hour requirement was removed). COMAR 09.24.05.03 requires at least 27 semester hours of accounting (including 3 auditing, 9 financial accounting, 3 accounting information systems, 3 US federal income tax) and 3 hours of business or accounting ethics to sit. Licensure adds 3 hours of business law and 18 hours of business-related subjects. Before October 1, 2026 licensure required 150 semester hours including the degree. From October 1, 2026 (2-303(a)(2)) an applicant qualifies with (i) a master's degree with an accounting concentration, (ii) a bachelor's degree plus 30 additional semester credit hours with an accounting concentration, or (iii) a bachelor's degree with an accounting concentration (the 120-hour route). Routes (i) and (ii) require 1 year of experience and route (iii) requires 2 years.
Practical work experience approved by the Board in accounting, attest, management advisory, financial advisory, tax or consulting work, under a licensed CPA or another Board-approved qualified professional, in government, industry, academia or public practice (2-302(f)). It totals 2,000 hours over at least 1 year for the master's and bachelor's-plus-30 routes, or 4,000 hours for the bachelor's route, earned within 6 years (the window was 3 years before October 1, 2026). Experience is documented on a Board form signed by an actively licensed endorser.
Applicants approved for licensure since October 2011 complete the AICPA Professional Ethics course in its licensure version, which requires a score of 90%, and mail the completion certificate to the Board.
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