Lawmakers have taken their first steps toward creating an additional pathway to CPA licensure in Maryland.

State Sen. Arthur Ellis has prefiled Senate Bill 34, titled “Certified Public Accountants — Licensure — Qualifications,” which proposes “a modernized licensure framework that preserves the current 150-hour model while introducing an additional experience-based pathway” for CPA candidates.

CPA candidates in Maryland currently have two options for obtaining their license — earn either (a) a bachelor's degree with a concentration in accounting plus 30 additional credit hours of college-level education, or (b) a master’s degree in accounting. Each option also requires candidates to pass the CPA exam and complete at least one year or relevant professional experience.

SB 34 would create a third pathway that allows candidates to earn their CPA license by completing a bachelor’s degree (with a minimum concentration in accounting or business) and two years of relevant professional experience while also passing the CPA exam.

The bill is co-sponsored by Sen. Brian Feldman. He and Ellis are both CPAs. Maryland’s 2026 General Assembly session begins on Jan. 14.

The Maryland bill represents the latest in a nationwide movement to enact additional pathways to CPA licensure that offer flexibility while reducing barriers to licensure. To date, 25 states have either passed similar legislation or taken steps to move in that direction. The reforms are meant to address shrinking talent pools, increasing workforce demands, and rapid changes in accounting and audit standards.

The proposed pathway would benefit CPA candidates, employers, and Maryland’s business community in three important ways:

• It would offer candidates additional flexibility by recognizing diverse educational backgrounds and learning experiences, and by creating an additional route to licensure via structured work experience.
  
  
• It would reduce the financial and time burdens created by the 150-hour requirement while also supporting students and career changers without compromising quality.
  
  
• It would support employers who face a growing need for accounting talent by broadening access to licensure for qualified professionals.

The Maryland Association of CPAs supports SB 34 as a way to modernize the profession without compromising integrity. “Expanding licensure options is one component of a larger solution to ensure a strong pipeline of future CPAs to meet the needs of governments, financial institutions, businesses, and individuals,” said MACPA CEO Rebekah Olson, CPA.

Maryland took an important first step toward paving an additional pathway to licensure in 2025 when lawmakers approved a bill to maintain CPA mobility in Maryland by adjusting existing statutes to accommodate licensure reforms in other states.