The Accountancy Licensing Library

Maryland


Maryland offers the following types of accounting licenses and privileges. Click on the tabs above to learn more about the requirements and procedures for each type of license.

Initial License/Transfer of Grades


Initial License

Initial License. Applicants who have passed the Uniform CPA Examination and are not licensed to practice public accounting in any jurisdiction may apply for an Initial License in Maryland.


Click Initial Licensure in the menu bar at the top of this page for additional information.

Reciprocal License


Reciprocal License

Reciprocal License. An Applicant having a valid unrevoked license to practice as a CPA from any jurisdiction and who is planning to relocate to Maryland must apply for a Reciprocal License. Foreign accountants may also apply for reciprocity. Foreign accountants should have their foreign credentials reviewed by NASBA International Evaluation Service (NIES) which is the only acceptable evaluation service for foreign transcripts.

MILITARY BENEFIT: The Maryland Board will expedite the licensure process for an active military applicant or an active military spouse applicant that meets specific requirements.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privilege


Practice Privilege / Mobility / Interstate Practice

Practice Privilege.

See Md. Code Ann., Bus. Occ And Prof. §2–321.:

Effective October 1, 2008, an out-of-state CPA who does not have a principal place of business in Maryland may exercise all the privileges of a Maryland CPA without the need to obtain a license or pay a fee if the individual:



Please Note: An individual who has passed the Uniform CPA Exam and holds a valid license issued by another state prior to January 1, 2012, may be exempt from the education requirement in the UAA for purposes of practice privileges.


Practice privileges extend to the practice of certified public accountancy in Maryland by any means including mail, telephone, or electronic communication. There is no notice, fee, or other submission required for such practice privileges.


Consent to Jurisdiction

As a condition of the practice privilege, an individual who qualifies for the privilege and the firm that employs the individual shall both consent to the following:


To the personal and subject matter jurisdiction and disciplinary authority of the Maryland Board;To comply with public accountancy laws and regulations adopted by the Maryland Board;To the appointment of the state board of public accountancy which issued the individual's license to practice certified public accountancy as the agent upon whom process may be served in any action or proceeding by the Maryland Board against the individual; andCeasing to offer or provide services in Maryland if the license issued by the state in which the individual's principal place of business is located is no longer valid.


A sole practitioner who is practicing in the State under the practice privilege may only perform attest services as defined in § 2–101(c)(1), (4), or (5) of this title, through a firm that holds a permit issued under Md. Code Ann., Bus. Occ And Prof. § 2–401.


Firm Mobility

Effective October 1, 2019, a firm that does not have an office in Maryland may provide the below attest services for a client with a home office in Maryland without a permit issued by the Board provided the firm meets the application and peer review requirements under Md. Code Ann., Bus. Occ And Prof. § 2–402, 2–402.1,2–403 and § 2–4A–02; and provided the firm performs the services through an individual with a practice privilege in the state where the individual with a practice privilege retains a principal place of business under § 2–321 of this title:

  • An audit or other engagement performed in accordance with the Statements on Auditing Standards issued by the AICPA;
  • A review of a financial statement performed in accordance with the Statement on Standards for Accounting and Review Services issued by the AICPA;
  • A compilation;
  • Any examination, review, or agreed-upon procedures engagement performed in accordance with the Statements on Standards for Attestation Engagements issued by the AICPA; andAny engagement performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board.


In order to provide the above-referenced attest services without a permit issued by the Board, the firm must also meet the requirements set forth in the Maryland Accountancy Act for Partnerships, Corporations, and LLC/LLP.


Current mobility information can also be referenced on the Maryland Board's website.


For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:


An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.


Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Permit


Firm Registration

Firm Permit. Any firm or office thereof established or maintained for the practice of public accounting in the state of Maryland, uses the title "CPA" or "CPA Firm," or provides certain attest services for a client with a home office located in the the state of Maryland must register with the Maryland State Board. Sole practitioners are exempt from needing a firm permit unless the CPA performs attest services for a client with headquarters in Maryland; see Md. Code, Accy. Act § 2-602


Click Firm Registration in the menu bar at the top of this page for additional information.

Relinquish a License


Relinquish a License

License Relinquishment: Any individual CPA licensed in Maryland who no longer wishes to hold said license/permit to practice may voluntarily expire their CPA license to the Maryland Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.