CPA exam and license requirements in Maryland

Maryland requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Maryland Board of Public Accountancy. Last reviewed 2026-08-10.

Credit hours to sit

120

Credit hours to license

150

Exam fee per section

$262.64

Exam credit window

30 months

State ethics requirement

See below

How many credit hours do you need to sit for the CPA exam in Maryland?

Maryland requires 120 semester credit hours to sit for the CPA exam. Candidates in Maryland sit under the rules of the Maryland Board of Public Accountancy.

How many credit hours do you need for a CPA license in Maryland?

Maryland requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in Maryland?

The CPA exam in Maryland costs $262.64 per section, a $96 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Maryland board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in Maryland?

Maryland gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does Maryland require a CPA ethics exam?

Maryland: Complete the national AICPA Professional Ethics comprehensive course (90% passing score) and submit the certificate to the Board before licensure.

What work experience is required for a CPA license in Maryland?

Maryland requires at least one year of qualifying experience (accounting, attest, tax, advisory, or consulting) documented on a Report of Practical Work Experience and verified by an active CPA.

Who regulates CPAs in Maryland?

CPAs in Maryland are regulated by the Maryland Board of Public Accountancy. Its published requirements are at https://labor.maryland.gov/license/cpa/.

Recent changes and notes for Maryland

• To sit (120 hrs): Group I must include 30 hours = 27 accounting/related (auditing, financial, AIS, U.S. tax) + 3 ethics; licensure (150 hrs) adds 21 Group II business hours incl. 3 business law.
• New optional pathway effective October 1, 2026 (HB 643): bachelor's/120 credits + passing the CPA exam + 2 years (4,000 hours) experience, a third route, not a replacement for the 150-hour path.
• Exam credit window extended from 18 to 30 months effective January 8, 2024.
• No residency or SSN requirement; minimum age 18; initial applications now filed through the NASBA CPA Portal.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://labor.maryland.gov/license/cpa/. Requirements change; confirm with the Maryland Board of Public Accountancy before applying.