State Requirements

Maryland

State & Territory Requirements

Last Updated 10/17/2014

Requirements

Age Requirement 18
Citizenship Requirement No
Residency Requirement No
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program No
Hours in Accounting: Currently: 51 semester hours or equivalent quarter hours in accounting and related subjects. Including the attainment of a 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; the Association of Collegiate Business Schools and Programs; is accredited by or is a constituent of an institution accredited by the Middles States Association of Colleges and Schools; or the equivalent regional accrediting association for other regional areas; or is recognized and approved by the Board. Effective 10/1/11: The applicant shall have completed for the degree a curriculum that the Board considers to constitute: (1) a major in accounting; or (2) a substantial equivalent to a major in accounting, of which required credits or courses may be taken at any 2- or 4-year regionally accredited institution of higher education. The degree required under this section shall be awarded by a school, college, university, or other institution that: (1) is a member of the American Assembly of Collegiate Schools of Business; (2) is a member of the Association of Collegiate Business Schools and Programs; (3) is accredited by or is a constituent unit of an institution accredited by: (i) the Middle States Association of Colleges and Schools; or (ii) the equivalent regional accrediting association for other regional areas; or (4) is recognized and approved by the Board. The Board may use the services of any institution that it considers appropriate to determine what constitutes a substantial equivalent to a major in accounting under subsection (b)(2) of this section. If the Board uses an institution to determine curriculum equivalencies, the Board may accept as final the determination of that institution.
Exam sitting requirements: B.A. Degree (120 hours) in accounting or its equivalent.
Experience Requirements: 1 year of practical work experience that is obtained through employment in government, industry, academia or public practice
Ethics Exam: Must pass AICPA Professional Ethics Exam for initial licensure
State Society

Maryland Association of CPAs


Rebekah Brown

443-632-2320

901 Dulaney Valley Road

Suite 800

Towson, MD

21204-2683


Email: rebekah@macpa.org

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