Division of Occupational and Professional Licensing


CPE Audit Inventory Reporting Procedures - Maryland Board of Public Accountancy


When a licensee submits a license renewal, the licensee affirms, under penalty of perjury, that the information contained in the application is true and correct to the best of their knowledge, information, and belief. It is extremely important that licensees accurately report CPE earned when renewing a license. The Board regularly audits CPE reported in conjunction with license renewals.

When a licensee's renewal application is chosen for audit, the licensee must submit documentation of each CPE course taken including a brief description of the course, dates earned or attended, completion certification, and the name and background of the course presenter (if applicable). Once notified, licensees chosen for an audit will have 30 days to submit by mail an inventory and support documentation of CPE claimed to the Board. The Board has developed an audit inventory sheet (Excel document, 72KB, download Excel viewer for free) that can be downloaded and used by licensees to report their CPE.  View a sample inventory sheet, 44KB, download Excel viewer for free).

The downloadable worksheet can also be used to contemporaneously keep track of CPE earned during a licensing period for ease of reporting the next time a licensee renews. The inventory sheet can also be easily retrieved should the licensee be selected for audit.

The Board does not view favorably misrepresentation of any type on applications. Any individual who cannot provide documentation of CPE reported on a renewal application is subject to disciplinary action by the Board. Disciplinary action could include a reprimand, license suspension or revocation, and or a fine.

Support documentation explanation

The following documentation must be attached to the CPE Audit Inventory Checklist:

  1. Attendance documentation (dates of attendance/course completion) in the form of a certificate of attendance, attendance letters, examination completion (home study) notice, grade notice (college or university), etc.;
  2. Specific hours of attendance in the form of hourly schedules of attendance;
  3. An outline, syllabus, or other detail reflecting the subject matter of the courses attended.
  4. The background qualifications of the instructor(s) in the program attended.