Division of Occupational and Professional Licensing


Common Mistakes Delay Processing or Result in Application Denial - CPA Examinations - Maryland Board of Public Accountancy


Special Announcements

The Board will only be accepting applications from individuals who have graduated from a college or a university and have earned at least a baccalaureate degree on or before today's date.

Applicants must request that transcripts include the type of degree conferred and the date of graduation.

Avoid common application mistakes...

Take the time to read the instructions before beginning the application. Do not omit any information that is requested in the application. Include all transcripts and documents for every college credit that you have earned including, advance placement, CLEP, DANTES, etc. Do not try to take any shortcuts.

  • Credits that are listed on a college transcript as being transferred from another college will not qualify unless the college transcripts from where the credits were originally obtained are received by the Board.
  • College credits earned through AP, CLEP or other qualified alternative learning organizations will not qualify unless listed on a regionally accredited college transcript and a separate transcript from the credit-issuing alternative learning organization is received by the Board.


Your application will not be processed unless all of the required information is received by the Board.

Do not apply for examination candidacy until you have graduated and have been awarded a baccalaureate degree. The first requirement of the law is that you have received a baccalaureate degree. At least one official transcript must indicate that you have been awarded a baccalaureate degree.

If your name has changed since you attended a college or university, please indicate your full name at the time you attended the educational institution. Most official transcripts omit a student's Social Security Number. The only identifying information on the transcript is your name.

Do not try to substitute a business law or other course for a three-credit hour course in ethics. The Board's requirement for an ethics course is a full three-semester credit course devoted exclusively to ethics. Courses titled "US Business Law," "Law and Ethics" or "Auditing and Ethics" are not acceptable to fulfill this requirement.

Individuals with foreign education cannot substitute a course in foreign income taxation to meet the requirement for a course in US Federal Income Taxation.

If you have completed a course with a title that does not match the course titles listed in the Board's education requirements, do not forget to submit a copy of the course description in the school's catalog and the syllabus used for the course. A course description and course syllabus from the academic year in which you completed the course is required.

Courses covering essentially the same subject manner, regardless of the title of the course will only be counted once.