State Board of Public Accountancy - Emeritus Status

Retired Maryland accountants gain limited emeritus status

Beginning July 1, 2025, retired Maryland certified public accountants (CPAs) can apply for emeritus status. Applicants must hold an active or inactive Maryland CPA license. They must have no qualifying investigation or pending discipline related to CPA practice in Maryland or another state. One eligibility path requires age 60 or older and 20 years of Maryland practice, including 6 as an active CPA. The other requires at least 40 years of CPA experience. Applicants must attest that they are retired and will not provide or receive pay for CPA services unless reinstated. The Board must review applications within 90 days and issue written notice and a certificate upon approval. Emeritus CPAs are exempt from continuing education and the reinstatement fee. However, they cannot practice, provide attestation services, or sign or certify financial statements, tax returns, or audit reports. They can use “Certified Public Accountant Emeritus” or “CPA Emeritus” without claiming authority to practice. Returning to practice requires Board reinstatement, continued eligibility for licensure, and compliance with Board-set continuing education requirements. The Board also can reinstate otherwise-qualified CPAs with lapsed licenses who meet continuing education requirements and pay its reinstatement fee.