Maryland CPA Exam Requirements

Education requirements

Residency requirements
150 Semester Hours Required to Sit for the Exam? Yes U.S. Citizenship Required: No
Minimum Degree Required: Baccalaureate Applicant must be a resident, employee, OR have office in the state? Not Required

Other:

Baccalaureate with 150 semester hours

Additional Educational Requirements

  • at least 27 semester hours of accounting and
  • a minimum of 21 hours in related subjects plus 3 hours of ethics

Age requirements

Age Minimum: 18

Note: The requirements shown relate specifically to "applying for" and "taking" the exam. Additional requirements may be in effect relating to "certification" and "licensing", Please contact the appropriate state board for "certification" and "licensing" requirements.

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Maryland CPA exam application process

Maryland Application Process

  1. Review exam requirements
  2. Submit your exam application, enroll in Becker
  3. Request and forward your transcripts
  4. Pay your exam fees
  5. Schedule your exam

View all steps >>

International Candidates >>

Exam process links

Maryland CPA Application Process: Click here >>
Maryland CPA Application Forms: Click here >>
Maryland CPA Statutes: Click here >>

Maryland exam fees

Initial Application Fee: $40
Audit: $249
Financial: $237
Regulation: $211
Business: $198
Total: $935
Special Fees:
Re-exam fees same as initial fees 		 

All Fees are Non-Refundable

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Maryland state board contacts

Maryland State Board of Public Accountancy
500 N. Calvert Street, 3rd Floor
Baltimore, MD
21202-3651

Web: www.dllr.state.md.us/license/occprof/account.html >>
Phone: 410-230-6258
Fax: 410-333-6314
Email: cpa@dllr.state.md.us

Additional information about the exam/process

Exam Links: AICPA >>
NASBA >>
CPA-Exam.org >>
Become a CPA: http://www.beckercpa.com/become-a-cpa/Become-a-CPA.pdf >>
Exam FAQ's: http://pdfs/NewExamFAQs.pdf >>
“Test Drive” Prometric: http://www.prometric.com/TestDrive/default.htm >>
Familiarize yourself with the testing environment
“Licensing Resources (subscription required) http://all.nasbatools.com/jurisdiction/list_jurisdiction
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Maryland CPA exam application process

  1. Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in Maryland, follow these steps: Before applying for the exam, evaluate your current credentials. You will need:
    1. A Bachelor's degree in Accounting, or its substantial equivalent, from a Board-approved college or university,
    2. 150 credit hours, and
    3. At least 27 hours*in Accounting and 21 hours** in related subjects.
      *An applicant must have successfully completed 27 semester hours or 41 undergraduate quarter hours in accounting subjects.  Applicants must have completed one course each in auditing, managerial accounting or cost accounting, U.S. Federal Income Tax; nine semester undergraduate semester hours/12 undergraduate quarter hours in financial accounting; and elective accounting courses.
      **An applicant must have 21 undergraduate semester hours or 32 undergraduate quarter hours in five (5) of the following seven (7) business-related subjects:  statistics, economics, finance, management, business law, marketing and business communication.  In addition, a 3 semester hour requirement in ethics applies.
    *Accounting education must include 9 hours in Financial Accounting and 3 hours in Auditing, Cost Accounting and Taxation.
    **Related subjects must include 6 hours in Economics and 3 hours in Business Ethics, Statistics, Marketing, Written Communication, Business Finance, Management, Oral Communication and U. S. Business Law.

  2. Submit your exam application, enroll in Becker

    If you meet the educational requirements, submit an original application for review of educational requirements to the Maryland Board of Public Accountancy using the link provided in the Becker website. The application fee will be $40. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver’s license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.

  3. Request and forward your transcripts

    Contact any educational institutions attended and request that transcripts be forwarded to the State Board for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.

  4. Pay your exam fees

    After receiving the required information, the State Board will notify you to begin your registration for the CPA exam. You can apply online and pay the exam fees of $895 for all four parts. Once fees are paid, you will receive a Notice to Schedule (NTS) which is good for 180 days; however, since every third is non-testing, the NTS covers approximately four testing months.

  5. Schedule your exam

    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at a site in Baltimore, Bethesda, Columbia, Lanham, Salisbury, Towson. Woodlawn, or any other Prometric location that is convenient to you.

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