MACPA

Maryland’s Pathways to CPA Licensure

More flexibility on your path to becoming a CPA.

Effective October 1, 2026, Maryland offers an additional pathway to CPA licensure that combines a bachelor’s degree with two years of relevant professional experience. 

The new pathway gives future CPAs more flexibility in meeting Maryland’s licensure requirements while preserving the state’s existing pathways. Candidates may choose the education and experience pathway that best fits their goals. 

All pathways require candidates to meet Maryland’s education requirements, pass the Uniform CPA Examination, complete the applicable professional experience requirements, and satisfy all other requirements for licensure established by the Maryland State Board of Public Accountancy. 

Explore the three pathways to find the option that’s right for you.


Maryland’s pathways to CPA licensure
Path 1 Bachelor’s Degree + Additional Education

Bachelor’s degree + 30 additional credit hours + 1 year of professional experience

Earn a bachelor’s degree with a concentration in accounting, complete 30 additional credit hours of college-level education, pass the CPA Exam, and complete one year of qualifying professional experience.

path 2 Master’s Degree in Accounting

Master’s degree in Accounting + 1 year of professional experience

Earn a Master’s degree in accounting, pass the CPA Exam, and complete one year of qualifying professional experience.

path 3 Bachelor’s Degree + EXTENDED Experience

Bachelor’s degree in Accounting + 2 years of professional experience

Earn a bachelor’s degree with an accounting concentration (120 semester hours), pass the CPA Exam, and complete two years (4,000 hours) of qualifying professional experience. 

Benefits of the New Pathway

Maryland’s additional pathway provides:

Offer candidates additional flexibility

by recognizing diverse educational backgrounds and learning experiences, and by creating an additional route to licensure via structured work experience.

Reduce the financial and time burdens

created by the 150-hour requirement while also supporting students and career changers without compromising quality.

Support employers who face a growing need

for accounting talent by broadening access to licensure for qualified professionals.

Keep Maryland's employers & CPA candidates competitive

with the dozens of other states that are pursuing similar reforms.

CPA Pathway Changes by State

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Consider contributing to the Political Action Committee (PAC) to further support Maryland's accounting & finance profession. Your donations empower us to champion favorable legislative outcomes, educate lawmakers about critical CPA matters, and keep MACPA members informed.