Individuals - who are licensed as certified public accountants in other states,
and whose principal place of business is also located in other
states - may provide CPA services in Maryland without having
to obtain a license or to notify the Board of Public Accountancy.
Individuals who are licensed in other states, but whose principal
place of business is located in the State of Maryland, will
still be required to obtain a license from the Board.
However, sole practitioners, who are licensed in another state with a principal
place of business located in another state, may only provide
CPA services in Maryland through a
firm that has received a permit from the Board.
Any individual who provides CPA services based upon his/her licensure in another
state is required to comply with the provisions of the Maryland
Public Accountancy Act and the regulations governing the practice
of certified public accountancy. The Board retains jurisdiction
over these individuals to take disciplinary action. An out
of state CPA who is disciplined by the Board may also face
possible disciplinary action in his/her home state.
If you presently hold a CPA license
in another state or country AND you must obtain a license, there are two application options
available to you to become licensed as a CPA in the State of Maryland.
- Option 1. Reciprocity - Four years of experience in the past ten
years since passing the Uniform CPA Exam. If you passed
the Uniform CPA Examination prior to today’s date and have four
years of accounting experience in the past ten years, and
are licensed in another state, click here .
- Option 2. Reciprocity- Education and Experience Equivalence.
If you do not have four years of accounting experience since
passing the Uniform CPA Examination and are licensed in
another state, you may qualify for a Maryland license if
you have the education and experience required by the Maryland
Public Accountancy Act, click here.
Reciprocal Initial Application
($60 non-refundable fee)
All documentation required to support this application must be received by the
Board within 90 days of the date of this transaction.
An applicant must be at least 18 years of age, and of good character and reputation.
Applicants may choose to qualify for licensure by reciprocity in Maryland
through one of two options:
Option 1. - Four years of experience after passage of CPA Examination.
- Active licensure as a CPA in good standing in another state or country.
- Passage of the Uniform CPA Examination.
- Four years of practical work experience in the most recent ten years
since passage of the Uniform CPA Examination. This experience
may consist of providing any type of services or advice
using accounting, attest, management advisory, financial
advisory, tax or consulting skills. Download the form
(Word document, 225KB, download Word viewer for free).
Support documents that must be submitted to the Board.
- Verification of CPA Examination scores and verification of licensure
in good standing from state and or country in which you
passed the Uniform CPA Examination and where you are currently
licensed.. Contact the appropriate Board of Accountancy
to request that a verification of your scores from the Uniform
CPA Examination be sent to the Maryland Board of Accountancy.
Note: most state boards of accountancy include license status
with the scores from the Uniform CPA Examination.
- Report of Practical Work Experience (Form
RPE 410) documenting four years of accounting-related
experience in the most recent ten years since passing the
Uniform CPA Examination. This form must be endorsed and
signed by a actively licensed CPA who has supervised your
work or other qualified CPA. (This document must contain
original signature s of both you and your endorser.)