CPA requirements in Maryland
Maryland licenses CPAs through the Maryland Board of Public Accountancy. Exam eligibility: 120 semester hours including the board's Group I accounting coursework. Licensure: 150 semester hours. Experience: one year (2,000 hours) of qualifying experience.
$89,370
median accountant wage, MarylandBLS OEWS · May 2025
$98,210
mean annual wageBLS OEWS · May 2025
26,170
accounting jobs in the stateBLS OEWS · May 2025
Requirements
The sheet
| Exam eligibility (education) | 120 semester hours including the board's Group I accounting coursework |
| License education | 150 semester hours |
| Experience | One year (2,000 hours) of qualifying experience |
| Ethics requirement | AICPA Professional Ethics exam |
| CPE after licensure | 80 hours per two-year term, including four ethics hours |
Compiled 2026-08-02 from the board's published framework. Rules change; Maryland Board of Public Accountancy is the source of record before you file anything.
Pathway status
The 120-hour question in this state
Maryland's pathway-bill status was not independently verified at write time; confirm with the board and the NASBA licensure-pathways list. Cross-jurisdiction context: AICPA/NASBA model legislation, May 2025NASBA · May 2025, and NASBA's licensure-pathways list.
Moving
Reciprocity
Reciprocal licenses for substantially equivalent out-of-state CPAs.
Neighbouring sheet: CPA requirements in Virginia. Path overview: how to become a CPA; exam detail: the CPA exam; all states: the master table.