Maryland CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Maryland. See the charts below for these requirements. 


Education Requirements for CPA Examination


Baccalaureate or higher degree from a regionally accredited university.

Accounting Coursework 

30 semester hours in accounting and ethics subject matter to include the following: 3 semester hours in auditing; 3 semester hours in cost or managerial accounting; 3 semester hours in U.S. federal income tax; 9 semester hours in financial accounting; and at least 9 semester hours in accounting electives.

Business Coursework

21 semester hours in business subjects in at least five of nine subject areas: statistics, economics, corporation or business finance, management, marketing, U.S. business law, business communication, quantitative methods, and computer science/information systems.

Ethics Coursework

Complete a 3-semester hour course in ethics (accounting or business which can be applied to the total credit hour requirements listed above).

Total Credit Hours

120 semester hours


Additional Exam Information

Prior to Sitting for the Uniform CPA Exam

Must complete the degree requirement and the accounting and business course requirements.

Application Documents

Application documents found on board website.


The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Maryland. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.


Education Requirements for CPA Licensure

Ethics Coursework

Must pass the AICPA Professional Ethics Exam for initial licensure.

Total Credit Hours

150 semester hours 


Experience Requirements for Licensure

Minimum Work Experience

At least one-year of accounting experience.


Additional information can be found on the Maryland Board of Public Accountancy website.


Note:  Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.  Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.



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