Education Requirements - CPA Examination - Public Accountancy

Board Approved Accounting Curriculum

To qualify to become a candidate sit for the Uniform CPA Examination, applicants must satisfactorily complete 120 semester hours or 180 undergraduate quarter hours or the equivalent. Thirty (30) semester hours or 45 quarter credit hours in Group I, which requires 27 semester or 41 quarter credit hours, must be in accounting and related subjects, and three semester credit hours or 4.5 quarter credit hours must be in ethics. An applicant must have received baccalaureate or higher degree that meets the following requirement: a major in accounting on the baccalaureate level, or its substantial equivalent, from an institution that is a member of the Association to Advance Collegiate Schools of Business or the Accreditation Council for Business Schools and Programs, is accredited by or is a constituent of an institution accredited by the Middle States Association of Colleges and Schools or the equivalent regional accrediting association for other regional areas, or is recognized and approved by the Board.

Further, to qualify to obtain a license as a certified public accountant, an applicant must have completed a total of 150 semester credit hours or 225 quarter credit hours of education and complete the requirements of Group II Business-related education as described below.

*** Applicants can apply under the old educational requirements until June 30, 2026
View Previous Education Requirements

GROUP I - Accounting and Ethics Education

An applicant must have successfully completed 30 undergraduate semester credit hours in accounting and ethics subject matter. Applicants must have completed the following: one 3-semester credit hour course each in auditing, accounting information systems, U.S. federal income tax and accounting or business ethics; a minimum of nine semester credit hours in financial accounting; and a minimum of nine semester credits in elective accounting courses.

GROUP II - Business-Related Education

Courses from the list of subjects below must be completed to meet the business-related educational requirements to qualify for a license. At least 3 undergraduate semester credit hours in business law and 18 undergraduate semester hours in at least in five of nine subject areas. These subject areas are: statistics, economics, corporation or business finance, management, marketing, data analytics, business communication, information technology/systems, quantitative methods, or other business-related content areas included in the Uniform CPA Examination Blueprints.

Chart of Subject Matter (Word)

Candidates with Accounting Degrees from Other Countries

The academic credentials of applicants who have earned degrees from foreign colleges or universities must be evaluated to determine whether the foreign educational preparation fulfills Maryland's education requirements. The NASBA International Evaluation Service (NIES) is the only acceptable evaluation service for foreign transcripts. There are no exceptions. Any other evaluation will be denied. Applicants must request a course-by-course evaluation to be done for the purpose of taking the Uniform CPA Examination in Maryland.