MACPA

Pathways to CPA Licensure

A Modernized Pathway to CPA Licensure in Maryland

Maryland's General Assembly has passed House Bill 643, which adds an additional pathway to CPA licensure — a modernized licensure framework that preserves the current 150-hour model while introducing an additional experience-based pathway for CPA candidates.

Maryland Gov. Wes Moore has signed the bill, and the new law will take effect on Oct. 1, 2026.

The new pathway does not eliminate existing pathways, reduce examination requirements, or weaken supervision standards. Instead, it recognizes that structured, supervised experience can demonstrate professional competency alongside formal education.


Here you’ll find more information about the new pathway.

Maryland’s pathways to CPA licensure
Path 1 CURRENT

Pass CPA Exam + earn a bachelor's degree with a concentration in accounting + 30 additional credit hours of college-level education + 1 year of professional experience.

path 2 CURRENT

Pass CPA Exam + earn a master’s degree in accounting + 1 year of professional experience.

New: path 3

Pass CPA Exam + earn a bachelor’s degree (with a minimum concentration in accounting or business) + 2 years of relevant professional experience

Benefits of the New Pathway

The new pathway to licensure will benefit CPA candidates, employers, and Maryland’s business community in four important ways:

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

Bill status


Introduced


Committee (1st)


Passed 1st


Committee (2nd)


Passed Both Chambers

🎉
Governor's Desk - Signed 4/28

Master key MBA concepts

Help Give Our Profession a Voice

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.