Maryland CPA Exam requirements state that you must be declared eligible for the CPA Exam and then licensed by the state. A candidate becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the various Maryland CPA Exam requirements:
Maryland CPA Exam Education Requirements
- Minimum Degree Required: Bachelor’s
- Are 150 semester hours required to sit for the CPA Exam? No
- Earned a bachelor’s or higher degree and completed the following hours from an accredited institution recognized by the Board and:
- 120 semester undergraduate hours or the equivalent
- 30 semester hours in accounting and ethics to include:
- One course (3 semester hours) auditing
- One course (3 semester hours) managerial cost accounting
- One course (3 semester hours) U.S. federal taxation
- One course (3 semester hours) business or accounting ethics; philosophy of ethics
Maryland CPA Exam Age Requirements
Age Minimum: 18
Maryland CPA Exam Residency Requirements
- U.S. Citizenship Required: No
- Must be a resident, employee or have office in the state? No
Application Process
- Review the exam requirements
- Submit the exam application + enroll in Surgent CPA Review
- Request and forward transcripts. Contact any educational institutions attended and request that transcripts be forwarded to the State Board for their evaluation. If you do not expect any problems in processing your application it is an excellent time to start studying with Surgent CPA Review.
- Pay the exam fees. After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months.
- Schedule your exam. Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at a site in Baltimore, Bethesda, Columbia, Lanham, Salisbury, Towson, Woodlawn or any other Prometric location that is convenient to you.
For additional information or requirements for the CPA Exam in Maryland, please contact the Maryland Board of Public Accountancy.
Maryland CPA Exam Fees
Initial Application Fee: $90
CPA License Fee: $22
CPA Exam Fee per Section:
Auditing and Attestation (AUD): $344.80
Financial Accounting and Reporting (FAR): $344.80
Regulation (REG): $344.80
Discipline Section (Choose One):
Business Analysis and Reporting (BAR): $344.80
Information Systems and Controls (ISC): $344.80
Tax Compliance and Planning (TCP): $344.80
Total: $1,491.20