DLLR's Division of Occupational and Professional Licensing
 

Conditioning Rules - CPA Examinations - Maryland Board of Public Accountancy
 

Credit for Examination Sections Passed

The passing score on each section of the Uniform CPA Examination is 75. Earning credit for examination parts and passing with a score of 75 or greater is not contingent on your passing or making a minimum score on other exam sections.

Duration of Credit, Loss of Credit for Passed Examination Sections
Credit for each examination section lasts for 18 months from the date on which you actually took the examination. Credit is not computed from the date the score is reported to you. You will lose credit for a passed section if 18 months elapse and you have not passed the remaining section(s) of the examination. All sections of the examination must be passed within 18 months of each other to successfully complete the entire examination.

 
Comparing sections of the Uniform CPA Examination Written Administration (pre-2004)
and Computerized (2004 to Present)
 

WRITTEN EXAM SECTION

  • Accounting and Reporting (ARE)
  • Auditing (AUD)
  • Business Law and Professional Responsibilities (LPR)
  • Financial Accounting and Reporting (FARE)

CBT EXAM SECTION

  • Regulation
  • Auditing and Attestation
  • Business Environment and Concepts
  • Financial Accounting and Reporting
 

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Questions or comments regarding the Board of Public Accountancy may be directed to cpa@dllr.state.md.us.
Questions or comments regarding the Division of Occupational and Professional Licensing may be directed to op@dllr.state.md.us.
Questions or comments regarding the DLLR website may be directed to webmaster@dllr.state.md.us.

Updated December 8, 2009