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Maryland CPE: Frequently asked questions

The following are some of the most common questions regarding CPE requirements fielded by the Maryland State Board of Public Accountancy. For more information or to verify credits or reporting dates, please contact the State Board of Public Accountancy at (410) 230-6322, ext. 2.

Questions about registration? Cancellations? Schedules? Click here for answers.

I'm a new CPA. When do I have to begin reporting CPE?

For active licensees, 80 hours of CPE are to be reported on the second and succeeding license renewals (no CPE is required for the first renewal). For inactive status, no CPE is required.

I maintain an inactive license. What do I need to do to reactivate?

To activate an inactive license, you must earn at least 80 hours of CPE credit within the two-year period prior to the activation.

I don't work in public accounting. Must I meet a CPE requirement in Maryland?

Regardless of whether you are in public accounting, industry, government or education, you must complete 80 hours of CPE every two years to maintain an active license.

How do I determine if a program qualifies for CPE credit?

To qualify for CPE credit, a program must contribute directly to the professional competence of a CPA. The Maryland State Board of Public Accountancy states that a CPE program must meet the following criteria:

it is principally not repeat material to the license;
the knowledge gained from the course(s) must reasonably be directly usable by the participant to produce, as a practicing CPA, a service or product for a client.

My firm provides in-house training. How can I make sure these programs qualify for CPE?

The State Board is no longer officially preapproving programs. However, you may contact a State Board representative to review your course outline to ensure that it meets the general CPE guidelines.

How much CPE can I earn through self-study?

You may earn up to 80 CPE credit hours in self-study in any reporting period.

Can I report half-hour credit?

No. CPE credit for classroom time of 50 to 60 minutes constitutes "one hour." Classroom time under 50 minutes does not qualify.

Can I carry forward credits from one reporting period to the next?

Maryland regulations allow a maximum of 76 hours of CPE earned in excess of the 80-hour requirement to be carried over to the next licensing period.

I'm in a graduate degree program. How do I count these credits?

Each graduate or undergraduate program credit earned counts for 15 CPE hours for regular semester credit and 10 CPE hours for quarter semester, respectively. However, the subject matter must qualify for CPE credit.

Can I report hours for college courses or self-study programs before I receive final grades?

No. You must have completed all coursework, received results from all exams (including the final exam), and received a passing grade before you can claim CPE credit for any college or self-study course.

I teach seminars. How do I calculate CPE credit for preparation time?

The State Board allows two hours of preparation time for each hour of class time (50-minute hours) or three hours for each class hour (limit — 40 hours of combined teaching and/or self-study) for CPE instructors.

Will I receive CPE credit for published articles or books?

Published articles or books addressing technical aspects of the profession will receive a maximum of 10 CPE hours without verification. To claim more than 10 hours of CPE credit, you must receive prior approval from the State Board.

When and how should I contact the State Board?

Contact the State Board for the following information:

Information or an application for examination or licensing; a complaint form; a renewal; or to check the licensing status of an individual or a firm.
On Thursdays, a representative is available to answer questions regarding CPE courses or sponsorship.
Inquire about your certificate or verification.
Speak to the Board secretary.

Web site: www.dllr.state.md.us
E-mail: lrhew@dllr.state.md.us
Phone: (410) 230-6258 or (888) 218-5925


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