Maryland CPA CPE Requirements

License Renewal: Once every two years, depending on the date of issuance

Reporting Period: Once every two years prior to license expiration date

CPE Documentation: Visit The Maryland Board of Public Accountancy to apply for an application and more.

Credit Limitations:

• Instruction: Credits are limited to 45 hours and are based on contact hours of teaching for periods ending on or after May 1, 2010.
• Published Material: Limited to 10 hours for each published article, and no credit limit to the amount you can publish.
• Peer Review: Credits limited to 16 hours. Peer reviewer may allocate:
  • 8 hours maximum for a report review
  • 12 hours for an engagement review
  • 16 hours for a system review

Credit Calculations: Measured on a 50 minute hour. Fractional hours are rounded down to nearest whole credit.

• Instruction: Three credits are granted for each hour of a first-time presentation; for repeat presentations, one hour of credit is granted for each hour of presentation.
• Partial Credit: Half credits are not accepted.
• University/College Credit:
  • One semester hour equates to 15 hours of CPE
  • One quarter hour equates to 10 hours of CPE

Hour Requirements: 80 hours

• Ethics Requirement: 4 hours
• New Licensees do not have this requirement

Carryover Policy: Effective as of March 30, 2015: Up to 80 credits earned in excess of requirement may be carried over in to the next period.

• Ethics credits can be carried over but cannot satisfy this requirement.
• Excess teaching credits cannot be carried over.