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State Requirements


State & Territory Requirements

Last Updated 2/24/2020


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


901 Dulaney Valley Road

Suite 800

Towson, MD




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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