Maryland CPA Requirements

Maryland CPA Exam Requirements
By Bryan Kesler on Wednesday October 07, 2015

Maryland Requirements Overview:

Maryland's (MD) CPA exam requirements are very specific relating to accounting and business courses that are required to be taken prior to sitting for the exam. Be sure to follow each caption below to ensure that you are qualified to sit for the exam.

If you are new to the CPA exam process then I highly recommend you use my CPA Exam Resources page to assist you in connecting with all of the right organizations and websites that can assist you in signing up and passing the CPA exam. Click here to review these important CPA exam resources!

Once your education requirements are met, send your application and initial application fee to State Board of Accountancy. Refer to the State Resources tab below. 

Your state will process your application and send you your NTS (Notice to Schedule), which will allow you to schedule your exam within the next 6 months. Please note that your NTS does expire after 6 months so plan accordingly. To schedule exams, find the nearest location, reschedule your exam or confirm your exam time, please visit Prometric to find out more.

Question. Are you just starting out learning about the CPA exam?

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Disclosure: Please note that I do my best to keep these requirements up to date but seeing as there are more than 50 states and nations with individual requirements it is difficult for me to keep up with them all. Please verify each requirement with your state board of accountancy to ensure 100% accuracy and then post any errors in the comment box below to assist your fellow CPA'ers and I can update!

Education Requirements

150 Hours Required to Sit?

MD does not require 150 hours to sit, only to become licensed.

NOTE: 120 credit hours from an accredited university or educational institution is required.

Accounting Course Requirements

MD requires 27 semester hours of accounting is required. This 27 hours must include a minimum of 21 hours in accounting related subjects and 3 hours of ethics. There are 2 education groups:

Group 1: Accounting and Ethics
- Each of these courses is required: auditing, cost accounting or managerial accounting, U.S. Federal Income Tax and ethics
- Minimum of 9 hours of financial accounting
- Minimum of 9 hours of accounting electives
- See board approved courses here

Group 2: Business Generals
- Courses in quantitative methods and IS may be used to complete the requirements for General business requirements
- 21 undergrad credit hours in 5 of 9 subject areas: statistics, economics, corporation or business finance, management, marketing, U.S. business law, business communication, quantitative methods, and computer science/information systems.
- See board approved courses here

Business Course Requirements

Refer to Group 2 above

Business Law Requirements

Refer to Group 2 above

Ethics Exam

Required to take AICPA Ethics Exam

CPA License Requirements

To obtain your CPA license MD requires:

Complete required 150 credit hours

Work Experience: 
- 1 year of public accounting experience
- Your experience must be supervised by an active CPA
- Your experience must be accumulated within 3 years of applying for your license

What If I Don't Have 150 Credit Hours?

Obtaining your 150 credit hours does not have to be difficult OR expensive. I interviewed Dr. Greg Carnes, Dean of the North Alabama Business School and he gave us some great insight into how to quickly and affordable obtain enough credit hours to sit for the CPA exam in your state.

Listen Below!

Take Me To Online Course Credit Classes Here

Age & Residency Requirements

US Citizenship Required?

You are NOT Required by Maryland to be US Citizen to sit for the CPA exam.

Residency Required?

Maryland does NOT require you to be a resident, employee, OR have an office in the state for you to take the CPA exam.

Minimum Age to Sit for the CPA Exam

Maryland requires the applicant to be at least 18 prior to sitting for the CPA exam.

Maryland CPA Exam Fees

Maryland has fairly high exam fee rates. If you need to re-take a part there is a $60.00 re-application fee that you will have to pay.

Initial Application Fee: $60
Audit: $249
Financial: $237
Regulation: $211
Business: $198
Total: $955
Special Fees: Re-exam fees same as initial fees

Maryland State Board Contact Info

Maryland State Board of Public Accountancy
500 N. Calvert Street, 3rd Floor
Baltimore, MD

Phone: 410-230-6258
Fax: 410-333-6314

What's Next?

Once you have determined if you are eligible to sit for the CPA exam, then it is time to find the review course that fits how you study.

The MOST important step in passing the CPA exam is having a review course that caters to your methods of learning. I have been able to identify the target audience for each of the top five CPA review courses, which will help you accomplish just that. I would recommend you see where you fall in my side-by-side comparison of these five review courses here.  

Thank you so much for starting your CPA Journey here with me! If you found these requirements useful, please feel free to share them with your peers.

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