Learning

Self-study CPE regulations

The Maryland State Board of Public Accountancy limits to 40 the number of self-study credit hours allowed in any reporting period. The number of CPE credits allowed for computer interactive self-study programs is 60. Self-study credits may not be carried forward to the next succeeding licensing period.

To qualify, self-study programs must contribute directly to the professional competence of the CPA, may not be repeat material, and must be directly usable by the participant to produce as a practicing CPA, a service or product for a client. This generally eliminates areas of general administration, marketing of a CPA practice and self-improvement programs that only have an indirect connection to a CPA's service or product.

Please note: AICPA's CPE Direct self-study program using select articles in the Journal of Accountancy has been reviewed by the State Board. Only articles that meet the above criteria will be accepted for credit.

Read the definition of "interactive self-study."

Regulations

You may earn up to 60 CPE credit hours in self-study in any reporting period. You may earn non-interactive self-study credit hours not to exceed 40 CPE credit hours. You may also add an additional 20 CPE credit hours from interactive self-study hours (or you can earn the full 60 CPE credit hours in interactive self-study). See the following for examples of combinations for clarity.

Self-study may be taken in any combination not to exceed:

40 total non-interactive self-study hours, or
60 total interactive self-study hours

Example: You may earn…

up to 40 CPE credit hours from non-interactive self-study hours, or
up to 60 CPE credit hours from interactive self-study hours, or
40 CPE credit hours from non-interactive self-study, plus 20 credit hours from interactive self-study hours, or
30 CPE credit hours from non-interactive self-study hours plus 30 CPE credit hours from interactive self-study hours.

For more questions and answers about self-study, please click here.