Maryland

Maryland Board of Public Accountancy
www.labor.maryland.gov/license/cpa/

To sit for the Exam: 120 semester hours (or 180 quarter hours), including 30 semester hours in Group I (27 of which in accounting and related subjects, 3 in ethics). For licensure: a bachelor's degree with 150 semester hours, including 27 hours in accounting, 3 hours in ethics coursework, and 21 hours in business-related subjects. An alternative pathway effective October 1, 2026 allows licensure with a bachelor's degree (120 credits), passing the Exam, and two years of professional experience.

At least one year (2,000 hours) of accounting-related work experience, endorsed by an actively licensed CPA, completed within three years of the license application.

3 semester hours of ethics coursework are required; no separate standalone post-Exam ethics exam requirement was confirmed in this research pass.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Maryland's new bachelor's-plus-2-years pathway takes effect October 1, 2026 — very recent relative to this review; confirm current status with the Board.

https://www.labor.maryland.gov/license/cpa/cpaexameducreq.shtml — accessed 2026-09-30