Certified Public Accountants - Licensure - Qualifications

More paths for Maryland accountant licenses

Beginning October 1, 2026, Maryland changes exam requirements and provides three paths to an initial certified public accountant (CPA) license. Exam applicants need a qualifying bachelor’s degree or higher; the separate 120-semester-hour requirement is removed. For a license, one path requires an accounting-focused master’s degree plus at least 1 year and 2,000 hours of qualifying work. Another requires a bachelor’s degree plus 30 extra semester credits with an accounting focus, plus at least 1 year and 2,000 hours. The third requires an accounting-focused bachelor’s degree plus at least 2 years and 4,000 hours. Equivalent accounting studies also qualify, and degrees must meet the law’s school accreditation or Board-recognition requirements. The Board decides whether accounting studies meet its standards and can accept another institution’s final review. Work must use accounting, auditing, management advice, financial advice, tax, or consulting skills. It must be supervised by a licensed CPA or another professional the Board accepts, and completed within 6 years. Eligible work settings include government, industry, colleges and universities, and public accounting practice. Applicants still must pass the exam, be at least 18, and have good character and reputation.