Accountants - Licensed Out-of-State Practice Privileges - Qualifications

Easier Maryland access for out-of-state accountants

Beginning October 1, 2025, qualifying out-of-state certified public accountants can practice in Maryland without a Maryland license. Their main business location must be outside Maryland, and their valid home-state license must have required passing the Uniform CPA Examination. This replaces the prior qualification paths based on NASBA reviews of licensing standards. They can use accountant titles and provide services remotely or in person without notifying Maryland’s accounting board, paying fees, or submitting paperwork. Existing safeguards remain: practitioners and their employers must follow Maryland accounting rules, accept board oversight, and designate a licensing board to receive legal papers. They must stop Maryland services if the out-of-state license becomes invalid. Sole practitioners may provide only the specified types of attest services, which check financial information, through a Maryland-permitted firm.