Maryland CPA Exam Requirements | CPA Exam Prep | Yaeger

Maryland CPA Exam Requirements



Education Requirements
Credit Requirements: 150 semester units (225 quarter units) 
Minimum Degree: Baccalaureate degree with 150 semester units

To qualify to become a candidate sit for the Uniform CPA Examination, applicants must satisfactorily complete 120 semester hours or 180 undergraduate quarter hours or the equivalent. Thirty (30) semester hours or 45 quarter credit hours in Group I, which requires 27 semester or 41 quarter credit hours, must be in accounting and related subjects, and three semester credit hours or 4.5 quarter credit hours must be in ethics. An applicant must have received baccalaureate or higher degree that meets the following requirement: a major in accounting on the baccalaureate level, or its substantial equivalent, from an institution that is a member of the American Assembly of Collegiate Schools of Business or the Association of Collegiate Business Schools and Programs, is accredited by or is a constituent of an institution accredited by the Middle States Association of Colleges and Schools or the equivalent regional accrediting association for other regional areas, or is recognized and approved by the Board.

Further, to qualify to obtain a license as a certified public accountant, an applicant must have completed a total of 150 semester credit hours or 225 quarter credit hours of education and complete the requirements of Group II Business-related education as described below.

GROUP I - Accounting and Ethics Education

An applicant must have successfully completed 30 undergraduate semester hours or 45 undergraduate quarter hours in accounting and ethics subject matter. Applicants must have completed the following: one three semester credit hour course or a four and one half (4.5) quarter hour course each in; auditing, cost accounting or managerial accounting, U.S. federal income tax and ethics; a minimum of nine semester or 13.5 quarter hour credits in financial accounting; and a minimum of nine semester or 13.5 quarter hour credits in elective accounting courses.

GROUP II - Business-Related Education

Courses from the list of subjects in the document below must be completed to meet the business-related educational requirements to qualify for a license. At least 21 undergraduate semester hours or 31.5 quarter credit hours must be completed in at least in five of nine subject areas. These subject areas are: statistics, economics, corporation or business finance, management, marketing, U.S. business law, business communication, quantitative methods, and computer science/information systems.

Residency Requirements
Citizenship: U.S. Citizenship is not required
Minimum Age: 18
Additional Requirements: It is not necessary to be a resident, employee, or keep office(s) in the state

License Requirements
Social Security Requirement: Yes
Educational Requirement: 150 Semester hours including Bachelor's Degree
Participates in International Exam Program: No
Experience Requirements: 1 year of practical work experience that is obtained through employment in government, industry, academia, or public practice
Ethics Exam: Must pass the AICPA Ethics Exam 

Maryland State Board Contacts
Maryland Board of Public Accountancy
500 N. Calvert St. #401
Email: cpa@dllr.state.md.us
Baltimore, MD 21202
Phone: (410) 230-6258
Fax: (410) 333-6314

Maryland CPA Exam Fees
Initial Application Fee Per Section: $67.00

Examination Fees
  • AUD - $208.40
  • FAR - $208.40
  • BEC - $208.40
  • REG - $208.40