Division of Occupational and Professional Licensing


Maryland Board of Accountancy Policy on Continuing Professional Education (CPE) - Maryland Board of Public Accountancy


All Certified Public Accountants licensed to practice by the State of Maryland are subject to the provisions of the continuing education statutes, regulations and policies relating to those statutes as adopted by the Maryland State Board of Public Accountancy.

Part 1 - Policies Concerning Renewals of Licenses

A wide range of educational programs are recognized by the Board as being of value in fulfilling the continuing professional education requirement (CPE). The overriding consideration in determining whether a specific program qualifies is that it contributes directly to the professional competence of an individual after the individual has been licensed to practice certified public accounting.

Regulations provide that all active licensees are required to report the completion of 80 CPE. Four (4) CPE hours in professional ethics are required among the 80 hours of CPE reported at each renewal. Licensees applying for renewal for the first time are not required to report CPE, however, they may do so. Applicants for inactive status are not required to report CPE.

CPE hours reported in excess of the 80 hours required for license renewal can be applied toward the 80 hours of CPE necessary for the next immediate renewal. CPE hours in ethics in excess of the required four are not eligible for carry forward to the next renewal. Four hours of ethics CPE must be earned in the license period immediately preceding the next renewal term. Thus, a maximum of 76 hours of CPE is eligible for application for the next renewal. NOTE: To qualify for CPE, college credit or self-study courses must include an examination and must be final (examination corrected and a passing grade obtained) before claims for CPE credit can be made.

Record Keeping of CPE Hours Earned

Each license renewal application is subject to audit by the Board. It is the primary responsibility of each licensee to fulfill the requirements of the law and to be able to document, to the Board's satisfaction, such fulfillment. All active licensees must maintain, for 4 years, records substantiating (proof of attendance, course outline & expertise of instructor) the continuing education credits claimed by them as a prerequisite for renewal of their license.

Part 2 - Policy for Transfer of Grades Applicants

Transfer of Grades applicants who file an application more than four years after passing the Uniform CPA Examination as a candidate in another state must complete the requirements of the "Accountancy Continuing Education Regulations" prior to receiving a license.

Educational programs which qualify are those which are formal programs of learning as defined under Qualifying CPE Programs. CPE credits must be earned in the two year period prior to renewing the license.