Maryland CPA CPE Requirements

How to reach the regulator directly.

Maryland Board of Public Accountancy
500 N. Calvert Street, Third Floor
Baltimore, MD 21202-3651

Tel: (410) 230-6258
Fax: (410) 333-6314

Email: DLOPLPublicAccountancy-DLLR@maryland.gov

The regulator's own published rules and related resources.

Maryland Board of Public Accountancy

The total continuing education hours required.

80 hours.

Updated March 30, 2015: An applicant for license renewal shall complete, prior to submitting an application, a minimum of 80 credit hours of qualifying continuing education in each 2-year license term.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Professional Ethics.

Effective October 1, 2006 (updated March 30, 2015): A minimum of 4 credit hours of the continuing education for each 2-year license term shall be in professional ethics.

• Credit hours in professional ethics in excess of 4 hours in a 2-year license term may not be carried forward to satisfy this requirement.
• Credit hours in professional ethics in excess of 4 hours in a 2-year license term may be carried forward to meet the requirement of Section A of this regulation [to meet the general 80-hour requirement].

Pertinent Fields of Study.

Professional ethics is the only specific subject requirement for CPE. The Board accepts CPE courses in 23 subject fields of study. These fields of study include:

• Accounting
• Accounting (Governmental)
• Administrative Practice
• Auditing
• Auditing (Governmental)
• Behavioral Ethics
• Business Law
• Business Management and Organization
• Communications
• Computer Science
• Economics
• Finance
• Management Advisory Services
• Marketing
• Mathematics
• Personal Development
• Personnel/HR
• Production
• Regulatory Ethics
• Social Environment of Business
• Specialized Knowledge and Applications
• Statistics
• Taxes

Please note: If a component in the above listed fields of study includes regulatory or behavioral ethics subject matter, the hour equivalent that reflects the percentage of time devoted to ethical subject matter must be documented on the sponsoring organization's attendance report or certificate of completion. The Board will not recognize as ethics CPE hours claimed if supporting documentation is not noted on attendance forms or course completion certificates.

These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. For a more specific listing of MD Board approved areas of study, refer to the NASBA Registry of Acceptable CPE. If a licensee seeks credit for a CPE Program not reasonably matching the subject matter areas listed in CPE Fields of Study as published by the NASBA Registry of Acceptable CPE, the Board may require the participant to provide evidence that demonstrates how the program in question satisfies the CPE requirements.

How the reporting cycle is structured.

Biennial.

When a reporting cycle begins.

Licenses are issued for a fixed two-year period that is based on the date of your initial licensure.

How completed credits are reported to the regulator.

Reporting CPE.

Licensees are required to report on the renewal application the number of CPE hours they have earned. They are asked to indicate the exact number of CPE hours that they have completed during their current two-year license period. Licensees can report CPE that they have earned in the two years prior to the expiration date of their current license. For example, a licensee whose license period is January 2, 2009 and expires January 2, 2011, can report any CPE earned between those two dates to qualify for renewal for the next two-year period through January 2, 2013.

Recent licensees who are renewing their licenses for the first time do not have to report any CPE in order to qualify for their initial license renewal. If, however, the licensee has earned CPE during the first license period, the licensee may report it on the first renewal and it will be carried forward for use with the next immediate renewal. CPE earned in an individual's first license period that is not reported at the time of the first renewal is no longer valid and is ineligible to be reported as CPE earned at the time of the second renewal. All licensees must report at least 80 hours of qualifying CPE at the time of their second renewal.

Documentation.

Effective March 30, 2015: An individual who reports participation in a qualifying group continuing education program to satisfy the continuing education requirements of this chapter shall provide, upon the Board’s request, the following documentation:

1. A certificate of completion (refer to "Certificate of Completion" section below); or
2. A certificate of attendance.

Effective March 30, 2015: An individual who reports services as a teacher, lecturer, or discussion leader to satisfy the continuing education requirements of this chapter shall provide, upon the Board's request, the following documentation:

1. The professional credentials of the individual;
2. The name of the course or program;
3. The group or institution offering the course or program;
4. An outline or syllabus of the subject matter presented;
5. The date of the presentation;
6. The location of the presentation; and
7. The duration of the presentation.

Effective March 30, 2015: An individual who reports completion of a university or college course to satisfy the continuing education requirements of this chapter shall provide, upon the Board’s request, an official transcript that includes the course.

Effective March 30, 2015: An individual who reports participation in a program other than a group continuing education program to satisfy the continuing education requirements of this chapter shall provide, upon the Board’s request, the following documentation:

1. A certificate of completion (refer to "Certificate of Completion" section below); or
2. A certificate of attendance.

Effective March 30, 2015: An individual who reports participation in a peer review to satisfy the continuing education requirements of this chapter shall provide, upon the Board’s request, a written certification signed and dated by the peer reviewer indicating the following:

1. The name of the individual receiving credit;
2. The name of the reviewed firm;
3. The permit number of the reviewed firm;
4. The type of peer review performed; and
5. The number of credit hours awarded to the individual.

Effective March 30, 2015: An individual who reports authoring or contributing to a continuing education publication to satisfy the continuing education requirements of this chapter shall provide, upon the Board’s request, the following documentation:

1. For printed media, the individual shall provide a copy of the published work.
2. For digital media, the individual shall provide a copy of the published work.
3. For online media, the individual shall provide:
   1. The complete uniform resource locator of the published work;
   2. The title of the published work; and
   3. The date of the published work.
4. For all types of media, the individual shall, on a form provided by the Board:
   1. Certify the hours spent by the individual researching and writing the continuing education publication; and
   2. Identify the independent party who reviewed the continuing education publication.

Controls and Reporting.

Updated March 30, 2015: Applicants for license renewal or reinstatement shall provide a certification of compliance with the license requirements, under Business Occupations and Professions Article, §§2-311 and 2-312, Annotated Code of Maryland, under penalty of perjury, in an appropriate form specified by the Board.

Updated March 30, 2014: An applicant for license renewal or reinstatement who reports continuing education credit hours to the Board shall retain the applicable documentation of the credit hours, as specified in this chapter, for a period of 4 years from the application date.

Modification of Continuing Professional Education Credit Hours.

Effective April 28, 2014: An applicant for license renewal or reinstatement may request a modification of continuing professional education credit hours previously reported to the Board provided that the applicant:

1. makes the request in writing within 30 days of the application date; and
2. includes documentation of the completion of the number of CPE hours claimed in the initial application as well as any additional hours of CPE.

The renewal or reporting deadline.

Licenses expire on a fixed two-year period that is based upon the date of your initial licensure.

At least 1 month before a license expires, the Board shall mail to the licensee, at the last known address of the licensee, a renewal application form.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Updated March 30, 2015: The Board, at its discretion, may verify the information and documentation supporting the certification of continuing education credit hours reported. Upon request, the individual who reported the continuing education credit hours shall submit to the Board, or its designee, copies of the original documentation.

Reduced or prorated requirements for a first renewal.

A continuing education requirement does not apply to the first renewal of a license.

If, however, the licensee has earned CPE during the first license period, the licensee may report it on the first renewal and it will be carried forward for use with the next immediate renewal.

Who may be excused from all or part of this requirement.

The Board may issue a license to any applicant who has not fully complied with the continuing education requirements in cases when failure by the applicant to fulfill this requirement has been caused by reason of any of the following:

1. Health as certified by a medical doctor;
2. Military service on extended active duty with the armed forces of the United States;
3. Other good and valid causes, as determined and approved by the Board.

Inactive Status.

The Board shall place a licensee on inactive status and issue an inactive status certificate to the licensee, if the licensee:

1. submits to the Board an application for inactive status on the form that the Board provides;
2. pays to the Board an inactive status fee set by the Board; and
3. except for the continuing education requirements, qualifies for an active license.
4. A licensee on inactive status may not practice certified public accountancy in the State.

The [CPE] requirement does not apply to those licensees who have been placed on inactive status.

Reinstatement.

In accordance with its regulations, the Board may reinstate the license of an individual who has failed to renew the license for any reason if the individual:

1. otherwise is entitled to be licensed;
2. complies with each continuing education requirement that the Board sets for this purpose; and
3. pays to the Board a reinstatement fee set by the Board.

Effective March 30, 2015: An applicant for reinstatement may only report continuing education hours earned within 2 years of the application date.

Whether unused credits can apply to the next period.

Carryover Credit.

Updated March 30, 2015: Qualifying credit hours reported in a license renewal application in excess of the 80 credit hour requirement of this regulation may only be carried forward to apply to the following 2-year license term.

• March 2015: Note from CeriFi CPEdge: The MD status report code in CeriFi CPEdge has been programmed to allow up to 76 hours of excess 'General' (and 'Ethics') credits to carry over as 'General' credits to the subsequent biennial. The limit has been set to 76 credits because licensees must earn 4 'fresh' credit hours in 'Ethics' in each biennial.

Updated March 30, 2015: Except as noted below, qualifying credit hours in excess of the 80 credit hours required for a 2-year license term, up to a maximum of 80 credit hours, may be carried forward to apply to the following 2-year license term.

• Credit hours in professional ethics in excess of 4 hours in a 2-year license term may not be carried forward to satisfy [the next 2-year license ethics] requirement.
• Credit hours in professional ethics in excess of 4 hours in a 2-year license term may be carried forward to meet the requirement of Section A of this regulation [to meet the general 80-hour requirement].
• Hours allowable in the capacity of teacher, lecturer, or discussion leader may not exceed 45 hours of the minimum requirements with no carry-over provision for excess hours.
• Recent licensees who are renewing their licenses for the first time do not have to report any CPE in order to qualify for their initial license renewal. If, however, the licensee has earned CPE during the first license period, the licensee may report it on the first renewal and it will be carried forward for use with the next immediate renewal [in accordance with Regulation .04C of this chapter].
• Added March 30, 2015 (Definition): “Carried forward” means eligible to be counted towards the continuing education requirement for the following 2-year licensing term.

Prior to March 30, 2015: For professional ethics, there is no carry forward provision for excess hours.

Prior to May 18, 2009: Credit for noninteractive self-study programs, there is no carry-over provision for excess hours.

Prior to May 18, 2009: Credit for a combination of interactive self-study and noninteractive self-study programs, there is no carry-over provision for excess hours.

Prior to May 18, 2009: For professional ethics, the intent of the Board's Ethics CPE requirement was that individuals would have to take ethics CPE each two year period.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective March 30, 2015: The MD Board revised CPE regulations to include the time period in which the continuing education must be earned, to clarify that excess credit hours in ethics can be used to meet the general continuing education requirements, and to limit the use of excess credit hours reported in a license renewal application to the next license renewal application; set forth the types of qualifying continuing education programs and the necessary documentation of attendance or completion; and establish the method for calculating credit hours of continuing education and set the minimum period of instruction necessary for receiving continuing education credit. Highlights include:

• 10-minute intervals for calculating CPE credit.
• 40-hour limit per biennial for authoring/publishing CPE materials

Refer to the paragraphs above that are prefaced with March 30, 2015. "Effective" indicates new rule; "Updated" indicates revised/clarified language.

Reporting Method:

Effective April 28, 2014: Time period for amending CPE reported in license renewal application.

Licensees who wish to amend the CPE reported in their license renewal application will have 30 days from the date the application was submitted to do so. Requests to amend the number of CPEs reported must be submitted in writing to the Board. A request for modification must include documentation of the completion of the number of CPE hours claimed in the initial application as well as any additional hours of CPE.

Credit for Teaching and Repeat Credit:
Effective May 17, 2010: Hours allowable in the capacity of teacher, lecturer, or discussion leader may not exceed 45 hours of the minimum requirements with no carry-over provision for excess hours. Additionally, teachers or lecturers at an accredited college or university may receive three credits for every one credit they teach the first time they teach the qualifying course.

Carry-Over Credit:
Effective May 18, 2009: For professional ethics, there is no carry forward provision for excess hours.

General Characteristics of Accredited Education:
Effective May 18, 2009: A program other than a group program will qualify only if:

1. the overriding consideration is met and;
2. An outline is prepared in advance and preserved for review by the Board, if required;
3. The program is at least 1 hour in length (50-minute period); and
4. The program provides evidence of satisfactory completion.

Credit for Teaching and Repeat Credit:
Effective May 18, 2009: Repetitious presentation, that is, those that are substantially the same subject material, may be included only once in each reporting cycle.

Effective May 18, 2009: A teacher, lecturer, or discussion leader of a qualifying continuing education program shall receive:

1. 3 hours of continuing education credit for every hour of presentation for a first-time presentation of a program; and
2. 1 hour of continuing education credit for every hour of presentation for all subsequent presentations of a program.

Credit for Self-Study Education:
Effective May 18, 2009: Self-study is no longer referenced in the regulations as interactive and/or noninteractive. Self-study now falls under the category of "program other than a group program" in the regulations.

Effective May 18, 2009: All hours in excess of the 80-hours required for a license term can be carried forward to apply as credit to the 80-hour requirements of the following 2 years.

Effective May 18, 2009: A program other than a group program will qualify only if:

1. The program shall be a formal program of learning which contributes directly to the professional competence of an individual after this individual has been licensed to practice certified public accountancy.
2. An outline is prepared in advance and preserved for review by the Board, if required
3. The program is at least 1 hour in length (50-minute period); and
4. The program provides evidence of satisfactory completion.

Credit for Self-Study Education:
Effective September 4, 2008: There will no longer be a difference in the calculation of credit hours based on whether the course is considered interactive or non-interactive.

Other Special Rules:
Effective January 1, 2008: A peer review shall qualify for CPE credit if conducted in accordance with Business Occupations and Professions Article, Title 2, Subtitle 4A, Annotated Code of Maryland, and COMAR 09.24.06.

Effective January 1, 2008: Calculation of Credit for Peer Reviews.

1. Only an individual in a firm that receives an unmodified peer review may receive credit.
2. The peer reviewer shall allocate the credit hours among the engagement personnel in attendance at the exit conference for the peer review.
3. The peer reviewer shall allocate a maximum of:
1. 8 hours for a report review;
2. 12 hours for an engagement review; and
3. 16 hours for a system review.
4. Peer review credit hours may not exceed 16 credit hours per individual for any license period.

Breakdown of Specific Requirements:

Effective October 1, 2006: A minimum of four (4) hours of the continuing education for each 2-year license term shall be in professional ethics.