State offices and all DLLR physical locations will be closed to the public November 26 through November 28, 2014. However, Unemployment Insurance telephone and Web operations WILL be available on Wednesday, November 26.

DLLR's Division of Occupational and Professional Licensing

 

Apply for License Permit - Maryland Board of Public Accountancy

 

Individuals - who are licensed as certified public accountants in other states, and whose principal place of business is also located in other states - may provide CPA services in Maryland without having to obtain a license or to notify the Board of Public Accountancy. Individuals who are licensed in other states, but who report to a principal place of business located in the State of Maryland, must obtain a Maryland license from the Board.

Any individual who provides CPA services based upon licensure in another state must comply with the provisions of the Maryland Public Accountancy Act and the regulations governing the practice of certified public accountancy under "practice privilege." By providing services to a client located in Maryland under this practice privilege, a CPA actively licensed in another state consents to the disciplinary authority of the Board and agrees to comply with Maryland's laws and regulations governing the practice of public accountancy. An out of state CPA who is disciplined by the Board may also face possible disciplinary action in the CPA's home state and any other state in which the CPA holds a license or a practice privilege.

Special note for sole practitioners. The provisions of the Maryland law pertaining to "mobility" or "practice privilege" require a person licensed as a CPA in another state to perform the following attest service through a firm that holds a valid CPA permit issued by the Board:

  • an audit or other engagement performed in accordance with the Statements on Auditing Standards issued by AICPA;
     
  • an examination of prospective financial information performed in accordance with the Statements on Standards for Attestation Engagements issued by AICPA; or
     
  • any engagement performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board.

If you presently hold a CPA license in another state AND you must obtain a Maryland license, apply below.

Reciprocal Initial Application
($67 non-refundable fee)
All documentation required to support this application must be received by the Board within 90 days of the date of this transaction.

Support documents that must be submitted to the Board.

Verification of CPA Examination scores and verification of licensure in good standing from state and or country in which you passed the Uniform CPA Examination and where you are currently licensed. Contact the appropriate Board of Accountancy to request that a verification of your scores from the Uniform CPA Examination be sent to the Maryland Board of Accountancy.

Note: most state boards of accountancy include license status with the scores from the Uniform CPA Examination.

All support documents 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.

 
CLICK HERE TO BEGIN APPLICATION
 

Transfer of Grades for Licensure

General Requirements To Obtain a License

The minimum requirements for obtaining a CPA license in Maryland include:

  • Possession of a Baccalaureate Degree in accounting or its equivalent as determined by the Board through regulation issued by an institution accredited by the Middle States Association of Colleges and Schools; or (ii) the equivalent regional accrediting association for other regional areas.
  • Passage of the Uniform Certified Public Accountancy Examination.
  • Completion of 150 semester hours of higher education level course work.
  • At least one year of practical work experience in accounting, advice using accounting, attest, management advisory, financial advisory, tax or consulting skills.

An individual who has passed all of the parts of the Uniform CPA Examination in another state may receive a Maryland license without retaking the examination if the individual:

  • Passed the Uniform CPA examination in accordance with the Maryland requirements for passage; and meet the education and experience requirements for license as indicated above.

Note: anyone who has ever been issued a license as a certified public accountant in any State cannot file an application for a Maryland license under the Transfer of Grades process.

The following documents must be submitted to the Board to support an application:

  1. 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 Accountancy.
     
  2. Report of Practical Work Experience (Form RPE, Word document, 221KB, download Word viewer for free) 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 other qualified CPA. (This document must contain at least one original signature of either you or your endorser).
     
  3. Completion of Transfer of Grades Course Checklist (Word document, 159KB, download Word viewer for free) to document the completion of education you had obtained that meets the requirements of Group 1 and Group 2 of the Maryland Boards specific course requirements for licensure. To expedite the review of your application please submit course description and course syllabi for any courses that are not titled as indicated on the checklist.
     
  4. Official Transcripts Contact the registrar at ALL colleges/universities that you have attended and request that they forward directly to the Board an official copy of your transcripts. If you attended a college or university in a country other than the United States you must have your foreign education evaluated by the NASBA International Evaluation Service (NIES) to perform a course by course evaluation of your educational credentials. Direct NEIS to send an official copy of the evaluation of your transcripts directly to the Maryland Board of Public Accountancy, 500 N. Calvert Street, Third Floor, Baltimore, MD 21202. You can apply to NEIS online.

If you have passed the Uniform CPA Examination as a candidate of another state's board of accountancy and want to obtain a Maryland license, apply below.

Transfer of Grades Application
($67 non-refundable fee)
All documentation required to support this application must be received by the Board within 90 days of the date of this transaction.

 
Start online application