Certified Public Accountant License Details


Certified Public Accountant License

General Info - Statewide License

An active license as a certified public accountant entitles individuals to practice certified public accountancy in the state of Maryland and to represent themselves as a CPA to the public.

A certified public accountant performs any of the following accountancy services:

(1)   Conducting an audit, review, or compilation of financial statements; 

(2)   Conducting any examination, review, or agreed–upon procedures engagement to be performed in accordance with the Statements on Standards for Attestation Engagements issued by AICPA; or 

(3)   Providing a written certificate or opinion offering positive or negative assurance or full or limited assurance on the correctness of the information or on the fairness of the presentation of the information in a financial statement, report, schedule, or an exhibit.

  • s

    Approval time

  • $89.00

    Application cost

Obtaining the License

Ready to get your license? - Steps, Requirements, and Documents

  1. Possession of at least a baccalaureate degree with a minimum of 150 semester hours, 30 of which must be in accounting- and ethics-related subject matter and 21 semester hours in certain business-related subjects.

  2. A minimum of one year or 2,000 hours of experience in accounting-related work using any type of services or advice using accounting, attest, management advisory, financial advisory, tax, or consulting skills. The experience must be endorsed by an actively licensed CPA.

  3. Completion of the American Institute of Certified Public Accountant's ethics course: "Professional Ethics: the AICPA's Comprehensive Course."

  4. Qualification to take the Uniform CPA Examination requires the submission of an application that demonstrates an individual has met the education requirements established by law and regulations, including providing all college/university transcripts and academic credits awarded on the basis of college-level examinations.

  5. Evidence of passing the Uniform CPA Examination.

  6. For applicants who are licensed as a CPA in another state, a certification from the state's board of accountancy that the individual is licensed and in good standing.

Apply for the License

Maintaining Your License

Renewal and maintenance -

Maintaining your License (aka Related forms/requirements to maintain License/stay in good standing)

  1. Qualification for license renewal requires a licensee to obtain 80 hours of qualifying continuing education, four hours of which must be in professional ethics for each two-year license term.

  2. Licensees who perform audits or other attest financial services must have had a peer review performed every three years.

Agency/Contact

License Issuer - Information

Who issues the license?

Department of Labor, Licensing & Regulation dllr.maryland.gov

Contact Information

Shanai R. Jordan

Email: DLOPLPublicAccountancy-DLLR@maryland.gov

Tel: (410) 230-6258 / Fax: (410) 962-8482

Work hours:

Address

Address: 500 North Calvert Street, Third Floor, Baltimore, MD, 21202

Purpose

Why the License is required?

The mission of the Maryland Board of Public Accountancy is to establish educational and professional standards of competence and conduct of certified public accountants in providing financial services for Maryland businesses and citizens. The Board accomplishes this mission through a framework of examination, licensure, continuing education, accounting standards, investigation of consumer complaints, and enforcement of State law and regulations.

Legal Authority

What laws and regulations give Department of Labor, Licensing & Regulation the legal authority to issue this approval?

Title 2-101 through 2-606, Business Occupations and Professions Article, Annotated Code of Maryland:  and COMAR 09.24 BOARD OF PUBLIC ACCOUNTANCY.