The DLLR website will be unavailable from about 8:00 AM ET until about 12:00 PM ET on Saturday, October 4, 2014. We apologize for the inconvenience. Thank you for your patience.

DLLR's Division of Occupational and Professional Licensing

 

Apply for License Permit - Maryland Board of Public Accountancy

 

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.

Conditions

  • 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.)
 
CLICK HERE TO BEGIN APPLICATION
 

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.

Option 2. – Education and Experience Equivalence -Traditional Reciprocity

Conditions

  1. Active licensure as a CPA in good standing in another state or county.
     
  2. Passage of the Uniform CPA Examination.
     
  3. Completion of Reciprocal Application Course Checklist (Word document, 159KB, download Word viewer for free) to document the completion of education you had obtained requirements at the time you were licensed in the state or country from which you are requesting reciprocity. To expedite the review of your application please submit course description and course syllabi for any courses that are not titled as indicated on the checklist.
     
  4. Contact the registrar at ALL colleges/universities that you have attended and request that they forward to the directly to the Board an official copy of your transcripts.
     
  5. Report of Practical Work Experience (Form RPE 2000, Word document, 221KB, download Word viewer for free) documenting at least 2000 hours or one year of accounting-related experience earned within the most recent three year period preceding this application. This form must be endorsed and signed by an actively licensed CPA who has supervised your work or other qualified CPA. (This document must contain original signature for both you and your endorser.)

Support documents that must be submitted to the Board.

  1. Verification of CPA Examination scores and verification of active licensure in good standing from the state and or country in which you passed the Uniform CPA Examination. Contact the appropriate Board of Accountancy to request 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.
     
  2. Report of Practical Work Experience (Form RPE, Word document, 221KB, download Word viewer for free) documenting at least one year or (2,000 hours) years of accounting-related experience in the most recent threes years. 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 for both you and your endorser.)
     
  3. Completion of Reciprocal Application Course Checklist to document the completion of education you had obtained requirements at the time you were licensed in the state or country from which you are requesting reciprocity.  To expedite the review of your application please submit course description and course syllabi for any courses that are not titled as indicated on the checklist.
     
  4. Official Transcripts Contact the registrar at ALL colleges/universities that you have attended and request that they forward to the directly to the Board an official copy of your transcripts. If you attended a college or university in a country other than the United States you must have your foreign education evaluated by the NASBA International Evaluation Service (NIES) to perform a course by course evaluation of your educational credentials. Direct NEIS to send an official copy of the evaluation of your transcripts directly to the Maryland Board of Public Accountancy, 500 N. Calvert Street, Third Floor, Baltimore, MD 21202. You can apply to NEIS online.
 
GO BACK TO OPTION LIST
CLICK HERE TO BEGIN APPLICATION
 

Transfer of Grades for Licensure

An individual who has passed all of the parts of the Uniform CPA Examination in another state may receive a Maryland license without retaking the examination if the individual:

Passed the Uniform CPA examination in accordance with the Maryland requirements for passage; and met the education and experience requirements for license in Maryland that were in effect at the time the individual initially applied to take the examination in the other state.

Transfer of Grades Course Checklist (Current) (Word document, 159KB, download Word viewer for free)

 
Start online application