As states throughout the country debate CPA licensure requirements in a bid to address the profession’s talent shortage, Maryland legislators are moving to protect CPA mobility within the state’s borders.
Maryland Sen. Arthur Ellis, himself a CPA, has introduced Senate Bill 51 to do just that. Maryland’s current Accountancy Act allows CPAs licensed in other states to practice temporarily in Maryland without a Maryland-specific license, provided they meet certain conditions. This "mobility" concept helps CPAs serve clients across state lines and grants businesses efficient access to the expertise they need.
As other states adopt new pathways to licensure, Maryland’s current statutes lack provisions to accommodate the changes, effectively restricting CPA mobility. SB51 would amend Maryland’s law to allow CPAs who have passed the CPA exam and are licensed in good practice in their home states — regardless of educational differences — to temporarily practice in Maryland without additional licensing. This would align Maryland with changes adopted by other states while maintaining professional standards.
"Maryland must act now to stay competitive and support its business community," reads an MACPA position paper on the topic. "Without updates, out-of-state CPAs may face extra licensing steps, creating unnecessary barriers and adversely affecting Maryland businesses."
The MACPA will support SB 51 during the Maryland General Assembly's 2025 legislative session. The association also hopes to support Maryland's Board of Public Accountancy going forward as it investigates possible alternative pathways to CPA licensure in Maryland.