MarylandSave this licensure state to my profile
last updated 10/17/2014
|Social Security Number Requirement:||Yes|
|Education Requirement for Licensure||150 hours (including B.A.)|
|Participates in International Examination Program||No|
|Hours in accounting:||Currently: 51 semester hours or equivalent quarter hours in accounting and related subjects. Including the attainment of a baccalaureate or higher degree that meets the following requirement: A major in accounting on the baccalaureate level, or its substantial equivalent from an institution that is a member of the American Assembly of Collegiate Schools of Business; the Association of Collegiate Business Schools and Programs; is accredited by or is a constituent of an institution accredited by the Middles States Association of Colleges and Schools; or the equivalent regional accrediting association for other regional areas; or is recognized and approved by the Board. Effective 10/1/11: The applicant shall have completed for the degree a curriculum that the Board considers to constitute: (1) a major in accounting; or (2) a substantial equivalent to a major in accounting, of which required credits or courses may be taken at any 2- or 4-year regionally accredited institution of higher education. The degree required under this section shall be awarded by a school, college, university, or other institution that: (1) is a member of the American Assembly of Collegiate Schools of Business; (2) is a member of the Association of Collegiate Business Schools and Programs; (3) is accredited by or is a constituent unit of an institution accredited by: (i) the Middle States Association of Colleges and Schools; or (ii) the equivalent regional accrediting association for other regional areas; or (4) is recognized and approved by the Board. The Board may use the services of any institution that it considers appropriate to determine what constitutes a substantial equivalent to a major in accounting under subsection (b)(2) of this section. If the Board uses an institution to determine curriculum equivalencies, the Board may accept as final the determination of that institution.|
|Exam sitting requirements:||B.A. Degree (120 hours) in accounting or its equivalent.|
|Experience requirements:||1 year of practical work experience that is obtained through employment in government, industry, academia or public practice|
|Ethics exam:||Must pass AICPA Professional Ethics Exam for initial licensure|
The Es of becoming a CPA
When it comes to licensure requirements, don't forget your Es: education, experience, examination and—depending on your state—ethics. Here's the lowdown on licensure to become a CPA.
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