Maryland

License Renewal Deadline:

Biennial based on date of issuance

CPE Reporting Period:

The two year period prior to the application date for renewal

Total CPE Hours Required:

80 hours

Ethics Requirements:

Four (4) hours of professional ethics

Credit Limitations:

Instruction: Instructor credits are limited to 45 hours in a reporting period.

Published Material: Authorship credits are limited to 10 hours for each published article. This type of credit is limited to 40 hours for a reporting period.

Peer Review: Credits are limited to 16 hours. A peer reviewer may allocate a maximum of 12 hours for an engagement review and 16 hours for a system review.

Other Subject Area Requirements:

None

Other State Policies:

Carry Credit: All hours in excess of the 80 required during a reporting period can be carried forward to apply as credit to the subsequent reporting period. Ethics hours cannot be carried forward to meet a future ethics requirement but can be applied to the Total Hours requirement.

Professional Competence: It is the responsibility of the licensee to demonstrate that the CPE program contributes directly to the licensee’s professional competence.

Non-Accepted Courses: The board does not accept courses designed for the general public, not for CPAs, or sales-oriented presentations of any kind. Additionally, programs restricted to policies and procedures of a particular company, or programs presenting scientific and technical knowledge of a sophistication beyond the scope required for the practice of a CPA, are not accepted.

Ethics Course Exclusion: The AICPA ethics course completed as a requirement for original licensure does not qualify for CPE credit.

Approved Providers: Maryland accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service.