Licensees are required to report on the renewal application the number of CPE hours they have
earned. They are asked to indicate the exact number of CPE hours that they have completed during their
current two-year license period. Licensees can report CPE that they have earned in the two years prior
to the expiration date of their current license. For example, a licensee whose license period is
January 2, 2009 and expires January 2, 2011, can report any CPE earned between those two dates to
qualify for renewal for the next two-year period through January 2, 2013.
Recent licensees who are renewing their licenses for the first time do not have to report any CPE
in order to qualify for their initial license renewal. If, however, the licensee has earned CPE during
the first license period, the licensee may report it on the first renewal and it will be carried
forward for use with the next immediate renewal. CPE earned in an individual's first license period
that is not reported at the time of the first renewal is no longer valid and is ineligible to be
reported as CPE earned at the time of the second renewal. All licensees must report at least 80 hours
of qualifying CPE at the time of their second renewal.
Amending CPE Reported
Licensees who want to increase the number of CPE reported in a renewal application must request the
amendment of CPE's within 30 days of the date of the application. The request must be made in writing
and include documentation for the number of CPE claimed in the renewal application AND for the additional
number of CPE requested. All CPE must have been earned in the two-year period prior to the date the
renewal application was filed.
CPE carried forward into the next license period
Licensees may currently carry forward up to 76 hours of qualifying CPE that can be applied to the
next immediate license period. For example, a person who has no CPE carried forward and reports 175
CPE will have the CPE applied as follows: 80 CPE (including 4 CPE hours in professional ethics)to
renew the license and 76 CPE applied toward qualifying to renew the next immediate license. The 15 CPE
hours in excess of 156 will not be counted and are not eligible to be used in future renewal
applications. CPE hours in professional ethics in excess of four hours are not eligible for carry forward.
What to do if you do not have enough CPE to renew as an active licensee
If you do not have a total of 80 CPE hours to qualify for license renewal, there is an alternative. You can change your status to inactive on the renewal application. Your license will remain on inactive status until such time as you can report 80 hours of qualifying CPE. To reinstate your license from inactive to active you can use the Board's
Activation/ Deactivation feature.
PLEASE NOTE: Maryland CPA licenses are issued for a fixed two-year period that is based upon
the date of initial licensure. To find out your license expiration date, look at the expiration date
on your license. If you reactivate your license any time between the beginning date and end date of
the license period, the CPE that you reported to reactivate your license cannot be used for the next
renewal. You will have to earn an additional 80 CPE hours for the next renewal. Of course, if you
report an excess of 80 hours of CPE at the time of license reactivation, the CPE hours in excess of 80
can be applied to your next immediate renewal.
CPE required for reinstatement of an expired license
If your license has expired and you want to reinstate your license, only CPE that you have earned
in the two years immediately preceding the date of your application for reinstatement qualifies as