Division of Occupational and Professional Licensing

 

Qualifying Programs - Maryland Board of Public Accountancy

 

Important Advisory

The overriding consideration in determining whether a specific program or method of continuing education (CE) qualifies is that it shall be a program or method of learning which contributes directly to the professional competence of an individual after the individual has been licensed to practice certified public accountancy. The Board reserves the authority to determine whether a particular course of continuing education meets the requirements of the regulations (COMAR 09.24.02.04) for qualifying CE for use by a licensee.

Subject matter that qualifies for CPE

Subject matter that qualifies as CE ensures reasonable knowledge about the current practice of accountancy by certified public accountants to ensure a high standard of practice in the profession. Qualified subject matter can be presented through programs discussing the various specialized areas of the CPA profession. CE can be earned through the following:

  • Professional development programs
  • Technical sessions of professional societies or chapters
  • College courses
  • Formal, organized, in-firm educational programs of certified public accountancy firms
  • Governmental seminars
  • Seminars or symposiums related to the practice of accountancy

Pertinent Fields of Study

The Board requires each licensee to earn four (4) hours of professional ethics as part of the minimum of 80 hours reported to qualify for license renewal. This is the only subject requirement for CE. The Board accepts CE courses in the following 23 fields of study:

 
  • Accounting
  • Accounting (Governmental)
  • Auditing
  • Auditing (Governmental)
  • Administrative Practice
  • Social Environment of Business
  • Regulatory Ethics
  • Business Law
  • Business Management and Organization
  • Finance
  • Management Advisory Services
  • Marketing
  • Behavioral Ethics
  • Communications
  • Personal Development
  • Personnel/HR
  • Computer Science
  • Economics
  • Mathematics
  • Production
  • Specialized Knowledge and Applications
  • Statistics
  • Taxes

Please note: If a component in the above listed fields of study includes regulatory or behavioral ethics subject matter, the hour equivalent that reflects the percentage of time devoted to ethical subject matter must be documented on the sponsoring organization's attendance report or certificate of completion. The Board will not recognize as ethics CE hours claimed if supporting documentation is not noted on attendance forms or course completion certificates.