Maryland CPAs brought both offensive and defensive game plans to Annapolis on Jan. 22 as they descended on the state capital for the Maryland Association of CPAs' annual CPA Day of legislative advocacy.

The event offers CPAs the opportunity to meet their state legislators face-to-face and discuss issues critical to Maryland’s economy, taxpayers, and the CPA profession. This year’s conversations were defined by a dual focus: advancing smart policy solutions for the future of the profession — including support for an additional pathway to CPA licensure — while opposing proposals that would undermine businesses and consumers across the state.

Nearly 100 CPAs were on hand to offer their unique insights into the complex issues that legislators will be grappling with during this year's General Assembly session.

"When CPAs come to Annapolis for CPA Day, they’re not showing up to advocate for themselves — they’re showing up for their clients, for Maryland’s small businesses, and for taxpayers across the state," said MACPA CEO Rebekah Olson. "Our members bring an independent, objective perspective grounded in real-world experience, and that’s why legislators value what they have to say. We’re here to help policymakers make smart, practical decisions that truly serve Marylanders.”

State Sen. Brian Feldman agreed, telling those in attendance that their activism and insights have made Maryland one of the strongest regulatory environments for CPAs in the country.

"The CPA profession really is different here (in Maryland)," said Feldman, chair of the Senate’s Energy, Education and Environment Committee and himself a CPA. "You have an incredibly powerful voice that's perceived as credible, independent and objective, and legislators hold your insights in high regard."

CPAs’ agenda: Four key issues

Those insights will be critical as CPAs tackle four key issues on their 2026 legislative agenda.

1. Supporting additional pathway to licensure. On offense, CPAs urged legislators to support an alternative pathway to earning the CPA designation in Maryland — an initiative designed to modernize licensure, strengthen the talent pipeline, and ensure the state remains competitive as workforce challenges intensify nationwide. State Sen. Arthur Ellis has filed 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 Feldman and supported by the MACPA.

2. Opposing sales taxes on services. On defense, CPAs voiced their continued strong opposition to proposals that would raise state revenue through a sales tax on professional services. While acknowledging the difficult task lawmakers face in closing the state's roughly $1.5 billion budget shortfall, MACPA members argue that a tax on professional services would ultimately increase costs for Maryland's small businesses and consumers while placing the state at a competitive disadvantage.

MACPA members successfully opposed an attempt to enact such a tax in 2025. And though lawmakers have vowed to not enact any new taxes to help close this year's budget gap, CPAs will remain vigilant in monitoring any proposed revenue-raising legislation for its potential impact on CPAs, their clients, and the state.

3. Opposing efforts to replace Maryland’s contributory negligence standard with a comparative fault rule. At present, Maryland courts allow a person sued for negligence or wrongdoing to raise the “contributory negligence” defense — that is, the party sued may claim that the plaintiff contributed to his injury and thus should not be allowed to recover from the defendant. This long-standing rule in Maryland courts prevents a person from shifting his or her responsibility to others.

The contributory negligence standard should be maintained in Maryland because:

• it prevents a flood of suits by plaintiffs who have a disproportionate amount of fault;
• it keeps the lid on insurance premium growth rates;
• it fosters the exercise of due care by all persons; and
• it enhances the predictability of litigation, including its costs.

4. Support proper budget funding for the Maryland Comptroller’s Office. During the past three General Assembly sessions, the MACPA has supported the Maryland Comptroller’s Office’ request for additional funding needed to carry out its extensive agenda. The Legislature agreed, and good things have happened during the past year thanks to the additional funds, but the need for expanded funding still exists, particularly when it comes to addressing current inefficiencies and ensuring successful implementation of any new tax policies.

The impressive roster of dignitaries on hand to address the CPAs included Feldman, Ellis, and Del. William Wivell, the three CPAs currently serving in Maryland's General Assembly; Joseline Peña-Melnyk, Maryland's new House speaker; Mary Kane, president and CEO of the Maryland Chamber of Commerce, who presented some thoughts on business advocacy in Maryland; Jeff Wilson, CPA, who provided an update on recent Maryland Board of Public Accountancy activities; and Andrea Mansfield of MACPA lobbyists Manis Canning & Associates, who offered insights into Maryland's budget challenges.

Mansfield in particular emphasized the importance of CPAs' participation in the legislative process.

"You are a critically important resource for Maryland's legislators," Mansfield told the CPA Day crowd. "They really do want to hear from you as they consider these complex issues. Your voices matter." 

"It's so important that you're here making your voices heard," Wivell added. "The General Assembly has a lot of work to do, and you all will be pivotal in helping us get it done."