Maryland CPAs complete 80 hours of continuing professional education every two years. License holders renew biennially based on their initial license issuance date. The Maryland Board of Public Accountancy does not pre-approve courses or sponsors but accepts programs from NASBA-registered providers.
CPE requirements
Active Maryland CPAs earn a minimum of 80 qualifying hours of continuing education each license period.
Reporting period
The reporting period covers the two years prior to the license renewal application date. License holders renew their licenses biennially according to the date of initial license issuance.
Credit distribution
License holders complete continuing education in technical and non-technical subjects. Maryland does not mandate minimum hours in specific subject areas beyond the ethics requirement.
Credit measurement
Maryland recognizes the NASBA credit measurement standard: 50 minutes of instruction equals one CPE credit hour. The overriding consideration in determining whether a specific program qualifies is that it contributes directly to the professional competence of an individual after licensure.
Acceptable subject areas
Qualifying subject fields of study reference the NASBA Registry of Acceptable CPE subjects. The board accepts courses that enhance accounting and business competence after licensure. Courses designed for the general public, sales-oriented presentations, programs restricted to company-specific policies and procedures, or programs presenting scientific and technical knowledge beyond CPA practice scope do not qualify.
The board does not accept the following subjects:
- Self-realization
- Spirituality
- Personal health or fitness
- Sports and recreation
- Foreign languages or cultures
- Other subjects that do not contribute directly to professional competence
Alternative credit activities
Maryland accepts CPE credit from various professional development activities:
University or college courses
License holders may earn 15 CPE hours for each semester hour credit and 10 CPE hours for each quarter hour credit.
Instruction
License holders may earn 3 credits for each hour of first-time presentation. No credit is allowed for repeat presentations in the same reporting period. Instruction credit is limited to 45 hours per reporting period.
Published material
License holders may earn 10 hours for each published article, limited to 40 hours per reporting period.
Peer review
Peer review credit is limited to 16 hours per reporting period, with a maximum of 12 hours for engagement review and 16 hours for system review.
Ethics requirements
Maryland requires 4 hours of professional ethics CPE each license period. The ethics hours must be earned in the license period immediately preceding the next renewal term.
Approved ethics subject areas include regulatory AICPA ethics, Circular 230 ethics, and behavioral ethics. Continuing education hours in ethics exceeding the required 4 hours can count toward the 80-hour total requirement but cannot carry forward to meet future ethics requirements.
The AICPA ethics course completed as a requirement for original licensure does not qualify for CPE credit.
Carryover
All hours earned beyond the required 80 during a reporting period carry forward to the subsequent reporting period. License holders can carry over up to 80 hours into the next renewal cycle.
Ethics hours exceeding the 4-hour requirement apply to the total hours requirement but cannot carry forward to meet future ethics requirements.
License renewal
Renewal process
License holders renew through the Department of Labor's electronic licensing portal. The board sends renewal reminders beginning 60 days prior to expiration, followed by additional notices at 45, 30, 15, and 5 days before the expiration date.
Reporting CPE
License holders report continuing education hours earned at the time of license renewal. The renewal application prompts the licensee to indicate the number of CPE hours earned since the previous renewal application date.
License holders may only report credit hours earned up to the date the renewal application is filed. Credit hours earned after the renewal application date can only be reported at the subsequent license renewal.
First renewal
New Maryland CPAs do not need to complete CPE requirements for their first renewal. However, any CPE completed during the initial reporting period must be reported with the first renewal to carry forward to the next renewal period. CPE not reported with the first renewal cannot be used for subsequent renewals.
CPE audits
License holders selected for continuing education audits must upload CPE certificates through NASBA's CPE Audit Service. This requirement began Sept. 1, 2025. The license renewal process itself remains unchanged—license holders still renew and report total CPE hours through the board's website.
License holders retain CPE supporting documents for four years. The board conducts random continuing education audits. Failure to provide adequate documentation during an audit results in non-compliance.