Division of Occupational and Professional Licensing


Reporting CPE - Maryland Board of Public Accountancy


Reporting CPE

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 CPE earned in an individual's first license period that is not reported at the time of the first renewal is no longer valid and is ineligible to be reported as CPE earned at the time of the second renewal.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 acceptable CPE.