Maryland

Date of Last Revision:    2/9/2022

License Renewal Date
Biennial based on date of issuance

CPE Reporting Period
The two year period prior to the application date for renewal

General Requirement
80 hours

Ethics Requirement
Four (4) hours of professional ethics

Other Subject Area Requirements
None

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.

Credit Calculation

• Instruction: For a first-time presentation, three credits are granted for each hour of presentation. For repeat presentations in the same reporting period, no credit is given.  For instruction in a College/University course, credit is granted at 15 CPE for each semester hour and 10 CPE for each quarter hour.
• Partial credit:
  • For Group Study courses, credit is granted in .2 increments once the first full hour of credit is earned.
  • For Interactive Self Study courses, credit is granted in .2 increments.
• University/college Credit: The CPE earnings rate for a college or university course is 15 hours for each semester hour credit and 10 hours for each quarter hour credit.

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.
• It is the responsibility of the licensee to demonstrate that the CPE program contributes directly to the licensee's professional competence.
• The board does not accept courses which are designed for the general public, not for CPAs, or sales-oriented presentations of any kind, nor 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.
• The AICPA ethics course completed as a requirement for original licensure does not qualify for CPE credit.
• Maryland accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service.