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State Requirements

Maryland

State & Territory Requirements

Last Updated 2/24/2020

Requirements

Age Requirement 18
Citizenship Requirement No
Residency Requirement Yes
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in Accounting: 30 undergraduate semester hours in accounting and ethics subject matter, including: one 3 semester credit hour course each in auditing, cost accounting or managerial accounting, U.S. federal income tax and ethics; a minimum of 9 semester hour credits in financial accounting; and a minimum of 9 semester hour credits in elective accounting courses. Additionally, must have least 21 undergraduate semester hours completed in at least in five of the following nine subject areas: statistics, economics, corporation or business finance, management, marketing, U.S. business law, business communication, quantitative methods, and computer science/information systems.
Exam sitting requirements: B.A. Degree (120 hours) in accounting or its equivalent.
Experience Requirements: 1 year of experience, verified by a licensed CPA, providing any type of services or advice using accounting, attest, management advisory, financial advisory, tax or consulting skills.
Ethics Exam: Must pass AICPA Professional Ethics Exam for initial licensure
State Society

Maryland Association of CPAs


Rebekah Brown

443-632-2320

901 Dulaney Valley Road

Suite 800

Towson, MD

21204-2683


Email: rebekah@macpa.org
lauren@macpa.org

Notes


Quarter credit hours are also accepted and are equivalent to 2/3 of a semester hour (divide quarter credits by 1.5 or multiply semester credits by 1.5).
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