MACPA

Pathways to CPA Licensure

A Modernized Pathway to CPA Licensure in Maryland

Maryland's General Assembly is debating House Bill 643, a proposal to add 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.

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 proposal. MACPA supports this new pathway and will share updates as the process moves forward.

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.

path 2 CURRENT

Pass CPA Exam + earn a master’s degree in accounting.

path 3 PROPOSED

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 proposed pathway 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

Map: Maura Webber Sadovi and Grace Noto/CFO Dive Source: State accounting associations and boards, legislation.Get the data. Created with Datawrapper

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.