CPA Resources
CPA Resources

Maryland CPA License Renewal

renewing your license

The Maryland State Board issues renewals to CPAs who have fulfilled their CPE requirements within their designated timeframe and completed renewal application. The MACPA needs accurate renewal dates for all members to adequately generate CPE transcripts.

Requirements, renewals, fees, verifications

The State Board of Public Accountancy's Web site can answer most of your licensing questions.

reactivating your license

Is your Maryland individual CPA license currently in “inactive” status? Did you let your license lapse without going into “inactive” status? Here's what you need to know about reactivating your license.

hot licensing topics
 
Maryland's new ethics CPE requirement

Four hours of ethics CPE is requirement every two years. Get details and training options here.

'Special fund' for State Board

The General Assembly has approved the creation of a 'special fund,' paid for by the licensure fees of Maryland CPAs, that would provide the State Board with the resources necessary to carry out its duties.

New CPE audit process planned

A random number of licensees will be asked to support their CPE credits upon renewal. Get details here.

Reciprocity in Maryland

Are you licensed in another state and want to be licensed in Maryland? Here are the State Board's instructions.

2,000-hour experience requirement

Requirements for individuals applying for initial licensure.

Report of practical work experience

This State Board document offers further guidance on the experience requirement.
Inactive license information

As an active CPA, you might choose to place your license on inactive status for one of two primary reasons:

  1. You haven’t completed your CPE in time to renew your license, so you choose to change your status to inactive until you bring your CPE up-to-date and you pay the reactivation fee.
  2. You’re out of public practice and don’t need to maintain active status, but you don’t want to let your license lapse. 

As an inactive CPA, you cannot perform audit or attest services or represent yourself as a CPA in any way. Click here to change your status, address, or any other information.

There is a difference between “inactive status” and “expiration of license.” Inactive status preserves your ability to reactivate your license without the imposition of the $120 reinstatement fee. If you let your license expire, you are required to pay all delinquent license fees and pay the reinstatement fee.

Click here for more details.


cpa mobility
Maryland lawmakers pass CPA mobility bill

Maryland has jumped aboard the CPA mobility bandwagon with the passage of key bill by the state's General Assembly.

Which states have mobility?

Keep track of mobility's progress throughout the nation here.

legislation in other states

The AICPA maintains a Web page with updates on legislative and regulatory action in all states. You'll find the updates here.

firm licenses / permits

CPA firms are required to be licensed in Maryland. The exceptions are sole practitioners. However, if a sole practitioner is practicing as an LLC, LLP, PA or PC, he or she would be required to obtain a permit to practice in Maryland, regardless of the number of professionals in the firm. Download applications for firm licenses here.

cpa exam resources

           

The following sites offer detailed information about the computerized CPA exam: