Maryland Gov. Wes Moore on Tuesday signed into law two MACPA-supported bills that were passed by lawmakers during the 2025 session of Maryland's General Assembly. Here are details on each of the bills.

Preserving CPA mobility in Maryland

Senate Bill 51, sponsored by Sen. Arthur Ellis — a CPA himself — was approved by the General Assembly on April 4, along with its companion bill in the House, HB 887. The bill represents a key milestone in keeping Maryland competitive and accessible for CPAs and the clients and businesses they serve.

SB 51 permits CPAs who have passed the Uniform CPA Exam and hold an active license in good standing from another state to temporarily practice in Maryland, even if their educational requirements differ. The legislation upholds high professional standards while removing unnecessary barriers, making it easier for CPAs to serve clients across state lines and for firms to operate more efficiently.

This commonsense approach supports business needs, reduces red tape, and helps Maryland’s CPAs and firms stay competitive nationwide. It also protects the public by ensuring out-of-state CPAs still meet strict professional qualifications.

What’s next
The MACPA’s next goal is to help the Maryland Board of Public Accountancy advance legislation establishing an alternative CPA licensure pathway in the state. The proposal would enable individuals with a bachelor’s degree and two years of relevant work experience to qualify for licensure, expanding access to the profession while maintaining high standards of competence and integrity.

Creating an emeritus status for CPAs

Senate Bill 148 and its House companion, HB 427, authorize the Maryland State Board of Public Accountancy to establish an emeritus status for CPAs, allowing individuals who meet specific criteria to transition out of active practice while retaining a recognized professional status.

This measure acknowledges the long-standing contributions of CPAs to the profession and provides a pathway for retired CPAs to remain engaged with the professional community in a meaningful way. It upholds the integrity of the CPA profession while recognizing the valuable contributions of retired CPAs, and will serve to benefit both the profession and the public by offering a structured and responsible means for CPAs to transition into emeritus status.

Among those attending the governor's signing ceremony were MACPA CEO Rebekah Olson; Mary Beth Halpern, the MACPA's director of technical services and regulatory affairs; Royce D. Burnett, Ph.D., CPA, dean of the Earl G. Graves School of Business and Management at Morgan State University; Sen. Arthur Ellis, who sponsored SB 51 and SB 148; Del. William Wivell, CPA, who co-sponsored HB 887; and Andrea Mansfield and Samira Jackson, Esq., with the MACPA’s lobbying firm, Manis Canning.