Maryland CPA CPE Requirements

How many CPE hours do Maryland CPAs need?

Maryland CPAs must complete 80 hours every two years.

Reporting period: The two year period prior to the application date for renewal.

NASBA Registry wording: 80 hours.

What is the Maryland ethics CPE requirement?

Maryland requires 4 hours of ethics every two years. A general ethics course qualifies.

NASBA Registry wording: Four (4) hours of professional ethics.

Does Maryland limit self-study CPE?

Maryland places no limit on self-study CPE, so all 80 hours may be earned through self-study courses.

When is Maryland CPE due?

The reporting period ends renewal date (set by issuance date), every 2 years.

License renewal: Biennial, based on issuance date.

There is no grace period.

Can Maryland CPAs carry over extra CPE hours?

Excess hours carry over to the next reporting period without limit.

Source wording: All excess hours.

Are there other Maryland CPE limits?

• Instruction: Instructor credits are limited to 45 hours in a reporting period.
• Published Material: Authorship credits are limited to 10 hours for each published article. This type of credit is limited to 40 hours for a reporting period.
• Peer Review: Credits are limited to 16 hours. A peer reviewer may allocate a maximum of 12 hours for an engagement review; and 16 hours for a system review.
• Participation to the Review Acceptance Body (RAB) of the Coastal Peer Review: 1 hour per monthly meeting that ends during a member’s involvement on the RAB will be granted to the member. (The Maryland Board of Public Accountancy will retroactively accept these credits to January 2020 (the start of the RAB), but not to precede the licensee’s current renewal period.)
• Volunteer Work: Eight (8) hours of Continuing Education credit would be permitted per reporting period for any CPA completing volunteer hours. This must be documented and signed by the volunteer organization.

What other Maryland CPE policies apply?

• Carry Credit: All hours in excess of the 80 required during a reporting period can be carried forward to apply as credit to the subsequent reporting period. Ethics hours cannot be carried forward to meet a future ethics requirement, but can be applied to the Total Hours requirement.
• It is the responsibility of the licensee to demonstrate that the CPE program contributes directly to the licensee's professional competence.
• The board does not accept courses which are designed for the general public, not for CPAs, or sales-oriented presentations of any kind, nor programs restricted to policies and procedures of a particular company, or programs presenting scientific and technical knowledge of a sophistication beyond the scope required for the practice of a CPA.
• The AICPA ethics course completed as a requirement for original licensure does not qualify for CPE credit.
• Maryland accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service.