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MarylandHB 04272025 Regular SessionHouseWALLET

State Board of Public Accountancy - Emeritus Status

Sponsored By: Pam Queen (Democratic)

Signed by Governor

Business Occupations and ProfessionsAccountantsClassifications and DesignationsCommittees and CommissionsFormsInterstate AffairsLicenses -see also- AB Lic; Certifications; DrLic; PermitsNoticesRetirement -see also- Mandatory RetirementTimeWork, Labor, and Employment -see also- JobTrn; Leave; etc.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Lower licensing costs for retired Maryland accountants

Beginning July 1, 2025, retired Maryland certified public accountants can apply for emeritus status using the Board’s form. Applicants need an active or inactive Maryland license and must meet either experience test: 20 years practicing in Maryland plus age 60, or 40 years as a certified public accountant. They must have no pending practice-related investigation or disciplinary action in Maryland or another state. They must attest that they are retired and will not provide CPA services unless reinstated. The Board must review applications within 60 days and issue written notice and a certificate upon approval. Emeritus status provides exemptions from specified license-expiration rules, continuing education requirements, and the statutory reinstatement fee. Licensees can seek reinstatement if otherwise qualified, subject to applicable requirements and these exemptions.

Retired Maryland accountants gain titles, face limits

Beginning July 1, 2025, Maryland emeritus licensees can use “Certified Public Accountant Emeritus” or “CPA Emeritus.” They cannot represent themselves as authorized to practice public accounting in Maryland. They cannot practice, attempt to practice, or offer CPA services in Maryland, except as otherwise authorized by law. They also cannot sign or certify financial statements, tax returns, or audit reports, or provide attestation services. These work limits restrict their ability to earn income from those services.

Sponsors & Cosponsors

Sponsor

  • Pam Queen

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 226 • No: 0

Senate vote • 4/7/2025

Third Reading Passed

Yes: 47 • No: 0

Senate vote • 4/4/2025

Third Reading Passed

Yes: 45 • No: 0

House vote • 3/6/2025

Third Reading Passed

Yes: 134 • No: 0 • Other: 5

Actions Timeline

  1. Approved by the Governor - Chapter 404

    5/6/2025

  2. Returned Passed

    4/7/2025House

  3. Third Reading Passed (47-0)

    4/7/2025Senate

  4. Senate Recede

    4/7/2025Senate

  5. House Requests Senate Recede

    4/7/2025Senate

  6. House Refuses Concur Senate Amendments

    4/7/2025Senate

  7. House Requests Senate Recede

    4/5/2025House

  8. House Refuses Concur Senate Amendments

    4/5/2025House

  9. Third Reading Passed (45-0)

    4/4/2025Senate

  10. Second Reading Passed with Amendments

    4/4/2025Senate

  11. Favorable with Amendments {563723/1 Adopted

    4/4/2025Senate

  12. Favorable with Amendments Report by Education, Energy, and the Environment

    4/4/2025Senate

  13. Referred Education, Energy, and the Environment

    3/7/2025Senate

  14. Third Reading Passed (134-0)

    3/6/2025House

  15. Favorable Adopted Second Reading Passed

    3/4/2025House

  16. Favorable Report by Economic Matters

    3/3/2025House

  17. Hearing 1/29 at 1:00 p.m.

    1/16/2025House

  18. First Reading Economic Matters

    1/16/2025House

Bill Text

  • Enacted

    5/6/2025

    PDF

  • Third Reading

    3/4/2025

    PDF

  • First Reading

    1/16/2025

    PDF

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