Congratulations

You are on your way to becoming an esteemed professional and one of the pillars of our economy: a certified public accountant. Here's everything you need to know to get there.

Guiding You to a Fulfilling Career as a CPA

CPA Exam Application Checklist

CPA Exam Application Checklist

Do these things before you apply to take the Uniform CPA Examination and don’t miss a step. The Maryland Board of Public Accountancy has very specific requirements. We hope this checklist makes it clear for you!

1. Do you have a bachelor's degree or higher?


2. Is the college or university you graduated from a member of the Association to Advance Collegiate Schools of Business VIEW LIST


3. Have you satisfactorily completed at least 120 semester hours*?

  • AND Have you taken 3 hours in auditing?
  • AND Have you taken 3 hours in accounting information systems
  • AND Have you taken 3 hours in U.S. Federal Income Tax?
  • AND Have you taken 9 hours in financial accounting?
  • AND Have you taken 9 hours in additional accounting courses?
  • AND Have you taken 3 hours in ethics (either business ethics, or accounting ethics

4. Have you contacted your school asking them to submit a transcript showing type of degree and date of graduation to Maryland Board of Public Accountancy, 1100 N. Eutaw Street, Room 121, Baltimore, MD 21201?


If you answered YES to ALL of the above questions, CONGRATULATIONS! You are now ready to apply to take the Uniform CPA Examination.

CPA Exam Application Checklist

Do these things before you apply to take the Uniform CPA Examination and don’t miss a step. The Maryland Board of Public Accountancy has very specific requirements. We hope this checklist makes it clear for you!

1. Do you have a bachelor's degree or higher?


2. Is the college or university you graduated from a member of the Association to Advance Collegiate Schools of Business VIEW LIST


3. Have you satisfactorily completed at least 120 semester hours*?

  • AND Have you taken 3 hours in auditing?
  • AND Have you taken 3 hours in accounting information systems
  • AND Have you taken 3 hours in U.S. Federal Income Tax?
  • AND Have you taken 9 hours in financial accounting?
  • AND Have you taken 9 hours in additional accounting courses?
  • AND Have you taken 3 hours in ethics (either business ethics, or accounting ethics

4. Have you contacted your school asking them to submit a transcript showing type of degree and date of graduation to Maryland Board of Public Accountancy, 1100 N. Eutaw Street, Room 121, Baltimore, MD 21201?


If you answered YES to ALL of the above questions, CONGRATULATIONS! You are now ready to apply to take the Uniform CPA Examination.

Apply for the CPA Exam

Apply for the CPA Exam

You will be directed to the official Maryland DLLR webpage


EXAM SECTIONS

The Core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). The Discipline sections are Business Analysis and Reporting (BAR), Information Systems and Control (ISC), and Tax Compliance and Planning (TCP).

REGULATION

FINANCIAL ACCOUNTING & REPORTING

BUSINESS ENVIRONMENT & CONCEPTS

AUDITING & ATTESTATION

NOTE: Once you have passed one section of the exam, you are granted conditional credit and have 18 30 months to pass the other three sections. If the conditional credit expires you are required to pass that section again. You may take the exam sections in any order, however you may not take a failed section during the same exam window.

*any Maryland candidate with CPA Examination credit(s) on January 30, 2020, through December 31, 2023 will have such credit(s) extended to June 30, 2025.

CONTINUOUS EXAM TESTING

The CPA exam now operates under a continuous testing model. This provides greater candidate flexibility and convenience. Under the continuous testing model, scores are released on a rolling basis. Candidates wishing to learn more about continuous testing, as well as how the score release process works, should visit the AICPA’s CPA Exam Score Release page.


AVOID THESE COMMON APPLICATION MISTAKES!

  • Do not omit any information that is requested in the application. Include all transcripts and documents for every college credit that you have earned including, advanced placement, CLEP, DANTES, etc.
  • Do not try to substitute a business law or other course for a three-credit hour course in ethics. The Board's requirement for an ethics course is a full three-semester credit course devoted exclusively to ethics. Courses titled "US Business Law," "Law and Ethics," "Auditing and Ethics," or "Legal and Ethical Environment of Business" are not acceptable to fulfill this requirement. The Board will deny your application if the course you submit for this requirement is not devoted entirely to the study of ethics.
  • Individuals with foreign education may not substitute a course in foreign income taxation to meet the requirement for a course in U.S. Federal Income Taxation.
  • College credits earned through AP, CLEP or other qualified alternative learning organizations will not qualify unless listed on a regionally accredited college transcript.
  • If you have completed a course with a title that does not match one of the course titles listed in the pop-out for each course type under section 3 of the examination checklist, you will have to submit a copy of the course description in the school's catalog and the syllabus used for the course from the academic year in which you completed the course.
  • Be sure to indicate your full legal name at the time you attended the educational institution. Your transcript may not include your Social Security Number, and this field will be the only way to align the information.
  • Courses covering essentially the same subject manner, regardless of the title of the course will only be counted once.

Once you pass the exam, you are ready to apply for licensure in the state of Maryland.

Apply for the CPA Exam

You will be directed to the official Maryland DLLR webpage


EXAM SECTIONS

The Core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). The Discipline sections are Business Analysis and Reporting (BAR), Information Systems and Control (ISC), and Tax Compliance and Planning (TCP).

REGULATION

FINANCIAL ACCOUNTING & REPORTING

BUSINESS ENVIRONMENT & CONCEPTS

AUDITING & ATTESTATION

NOTE: Once you have passed one section of the exam, you are granted conditional credit and have 18 30 months to pass the other three sections. If the conditional credit expires you are required to pass that section again. You may take the exam sections in any order, however you may not take a failed section during the same exam window.

*any Maryland candidate with CPA Examination credit(s) on January 30, 2020, through December 31, 2023 will have such credit(s) extended to June 30, 2025.

CONTINUOUS EXAM TESTING

The CPA exam now operates under a continuous testing model. This provides greater candidate flexibility and convenience. Under the continuous testing model, scores are released on a rolling basis. Candidates wishing to learn more about continuous testing, as well as how the score release process works, should visit the AICPA’s CPA Exam Score Release page.


AVOID THESE COMMON APPLICATION MISTAKES!

  • Do not omit any information that is requested in the application. Include all transcripts and documents for every college credit that you have earned including, advanced placement, CLEP, DANTES, etc.
  • Do not try to substitute a business law or other course for a three-credit hour course in ethics. The Board's requirement for an ethics course is a full three-semester credit course devoted exclusively to ethics. Courses titled "US Business Law," "Law and Ethics," "Auditing and Ethics," or "Legal and Ethical Environment of Business" are not acceptable to fulfill this requirement. The Board will deny your application if the course you submit for this requirement is not devoted entirely to the study of ethics.
  • Individuals with foreign education may not substitute a course in foreign income taxation to meet the requirement for a course in U.S. Federal Income Taxation.
  • College credits earned through AP, CLEP or other qualified alternative learning organizations will not qualify unless listed on a regionally accredited college transcript.
  • If you have completed a course with a title that does not match one of the course titles listed in the pop-out for each course type under section 3 of the examination checklist, you will have to submit a copy of the course description in the school's catalog and the syllabus used for the course from the academic year in which you completed the course.
  • Be sure to indicate your full legal name at the time you attended the educational institution. Your transcript may not include your Social Security Number, and this field will be the only way to align the information.
  • Courses covering essentially the same subject manner, regardless of the title of the course will only be counted once.

Once you pass the exam, you are ready to apply for licensure in the state of Maryland.

State Licensure Application Checklist

State Licensure Application Checklist

Do these things before you apply for your CPA license and don't miss a step. The Maryland Board of Public Accountancy has very specific requirements. Any deviation from the requirements will delay your application process. We hope this (long) list makes it clear for you!

1. Have you passed all four sections of the Uniform Certified Public Accountancy Examination?


2. Have you completed a total of 150 semester hours* of higher education course work?

  • Statistics
  • Economics
  • Corporation or business finance
  • Management
  • Data analytics
  • Marketing
  • Business communication
  • Information technology/systems
  • Quantitative methods or
  • Other business-related content areas included in the Uniform CPA Examination Blueprints.

3. Do you have at least one year (2,000 hours) of practical work experience in accounting, advice using accounting, attest, management advisory, financial advisory, tax, or consulting? (Note: The experience that you report must be earned within the three years immediately preceding your application.)


4. Have you completed the home study course, "Professional Ethics: The AICPA's Comprehensive Course" CLICK HERE TO TAKE THE COURSE


5. Are you prepared to submit the following documents?

  • VERIFICATION OF CPA EXAMINATION SCORES from the state and/or country in which you passed the Uniform CPA Examination?
    • Contact the appropriate Board of Accountancy to request a verification of your scores from the Uniform CPA Examination be sent to the Maryland Board of Public Accountancy.
  • AND REPORT OF PRACTICAL WORK EXPERIENCE documenting at least one year or 2,000 hours of accounting-related experience in the most recent three years?
    • The experience described in this form must be endorsed by an actively licensed CPA who has supervised your work or any other CPA who can attest to your experience.
  • AND TRANSFER OF GRADES COURSE CHECKLIST to document the completion of education you had obtained that meets the requirements of the Maryland Board's specific course requirements for licensure?
    • To expedite the review of your application please submit course description and course syllabi for any course names that do not match course titles listed here
  • AND OFFICIAL TRANSCRIPTS?
    • An official copy of your transcript from each college and university that you have attended must be sent directly to the Maryland Board of Public Accountancy: 1100 N. Eutaw Street, Room 121, Baltimore, MD 21201

6. Have you contacted your school asking them to submit a transcript showing type of degree and date of graduation to Maryland Board of Public Accountancy, 1100 N. Eutaw Street, Room 121, Baltimore, MD 21201?


If you answered YES to ALL of the above questions, CONGRATULATIONS! You are now ready to apply for Maryland state licensure.

State Licensure Application Checklist

Do these things before you apply for your CPA license and don't miss a step. The Maryland Board of Public Accountancy has very specific requirements. Any deviation from the requirements will delay your application process. We hope this (long) list makes it clear for you!

1. Have you passed all four sections of the Uniform Certified Public Accountancy Examination?


2. Have you completed a total of 150 semester hours* of higher education course work?

  • Statistics
  • Economics
  • Corporation or business finance
  • Management
  • Data analytics
  • Marketing
  • Business communication
  • Information technology/systems
  • Quantitative methods or
  • Other business-related content areas included in the Uniform CPA Examination Blueprints.

3. Do you have at least one year (2,000 hours) of practical work experience in accounting, advice using accounting, attest, management advisory, financial advisory, tax, or consulting? (Note: The experience that you report must be earned within the three years immediately preceding your application.)


4. Have you completed the home study course, "Professional Ethics: The AICPA's Comprehensive Course" CLICK HERE TO TAKE THE COURSE


5. Are you prepared to submit the following documents?

  • VERIFICATION OF CPA EXAMINATION SCORES from the state and/or country in which you passed the Uniform CPA Examination?
    • Contact the appropriate Board of Accountancy to request a verification of your scores from the Uniform CPA Examination be sent to the Maryland Board of Public Accountancy.
  • AND REPORT OF PRACTICAL WORK EXPERIENCE documenting at least one year or 2,000 hours of accounting-related experience in the most recent three years?
    • The experience described in this form must be endorsed by an actively licensed CPA who has supervised your work or any other CPA who can attest to your experience.
  • AND TRANSFER OF GRADES COURSE CHECKLIST to document the completion of education you had obtained that meets the requirements of the Maryland Board's specific course requirements for licensure?
    • To expedite the review of your application please submit course description and course syllabi for any course names that do not match course titles listed here
  • AND OFFICIAL TRANSCRIPTS?
    • An official copy of your transcript from each college and university that you have attended must be sent directly to the Maryland Board of Public Accountancy: 1100 N. Eutaw Street, Room 121, Baltimore, MD 21201

6. Have you contacted your school asking them to submit a transcript showing type of degree and date of graduation to Maryland Board of Public Accountancy, 1100 N. Eutaw Street, Room 121, Baltimore, MD 21201?


If you answered YES to ALL of the above questions, CONGRATULATIONS! You are now ready to apply for Maryland state licensure.

Apply for State Licensure

Apply for State Licensure

You will be directed to the official Maryland DLLR webpage

$90 Application fee applies

NOTE: All support documents listed in the Maryland State Licensure Application Checklist section must be received within 90 days from the date an application is submitted to be considered complete by the Board. The Board will deny incomplete applications after 90 days.

Apply for State Licensure

You will be directed to the official Maryland DLLR webpage

$90 Application fee applies

NOTE: All support documents listed in the Maryland State Licensure Application Checklist section must be received within 90 days from the date an application is submitted to be considered complete by the Board. The Board will deny incomplete applications after 90 days.

Prepare For Your CPA Exam

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Future CPA Employer Guide 2023

Working with area firms and organizations, MACPA created this navigational guide to the many organizations in Maryland that could become your professional home.

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