Practical work experience: The 2,000-hour requirement

The following are guidelines for the evaluation of work experience required to be submitted by an individual applying for initial licensure in Maryland.

Further guidance is found in the State Board of Public Accountancy's report of practical work experience.

Candidates applying for an initial Maryland license on or after Oct. 1, 2000 must have one year (2,000 hours) of practical work experience, which includes providing any type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax or consulting skills. The work must be performed under the direction of a licensed certified public accountant. Such practical work experience may be obtained through employment in government, industry, academia or public practice.

The guidance provided in the regulation for verification of work experience are as follows:

Only work experience verified by a certified public accountant holding an active license may be approved.
The State Board of Public Accountancy (the Board) may require a certified public accountant who has verified an applicant's work experience to provide evidence sufficient to support the verification.
The Board may require a certified public accountant who has refused to verify an applicant's work experience to explain the refusal to the Board, either in writing or in person.
The Board may require an applicant to provide additional information concerning the applicant's work experience.

Additionally, the regulation provides that the Board shall consider the following factors in determining whether to approve an applicant’s verified work experience:

the complexity of the work experience; and
the diversity of the work experience.

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