CPA - Transfer of Grades Application
INSTRUCTIONS (IMPORTANT - PLEASE READ CAREFULLY)
- Do not use this application if you have been issued a CPA license by any state.
- Do not use this application if you have not successfully passed all parts of the Uniform CPA Exam.
- Review the following list of Requirements to determine if you meet Maryland's requirements for exam using the checklist which must be completed (types) and returned with the application. Click here to download the Requirements Document.
- Beginning with the successful, first-time candidates from the May 1993 exam in accordance with regulation 09.24.01.05, you are required to have initially sat for all parts of the Uniform CPA Exam and have received conditional credit as specified on the above Requirements sheet. NOTE: The Maryland Board will not consider candidates who sat selectively.
- November 1993 and prior candidates who achieved conditional credit are allowed to pass two parts and average 50 on the parts failed. If candidates passed at least three parts, it does matter what grade was achieved in the other part or parts.
- Prior to the May 1993 exam, if you passed all sections of the Uniform CPA Exam, you may apply for a transfer of grades assuming that you meet the educational requirements.
- Beginning with the successful, first-time candidates from the November 1993 exam thereon, you are required to have met Maryland's educational requirements at the time of applying for the exam in another jurisdiction. If you do not meet Maryland's educational requirements, you are not eligible for a transfer of grades. Do not submit this application. You can only reapply under the Board's 5 and 10 rule (which is based upon having an active license from another jurisdiction and having practiced as a full-time CPA 5 out of the last 10 years immediately preceding submission of this application) or retake the exam under Maryland's requirements (assuming that you meet the requirements currently in effect upon application). Call the Board's office for additional information if necessary.
- If you do not meet Maryland's educational requirements, and you successfully passed all or parts of the examination prior to November 1993, please do not apply to this state until you have taken the courses that you lack in accordance with the Requirements Sheet.
- A copy of your ethics completion certificate must accompany this application or it will be returned. Contact the AICPA at 1-888-777-7077 to obtain the Home Study Course in Professional Ethics for Certified Public Accountants.
- It is the applicant's responsibility to have your official examination grades, with your Board's state seal, sent directly from the State Board where you sat, to this office stating the dates and grades you received for each sitting of the exam as reported by the AICPA advisory grading service indicating also if an ethics exam has been taken.
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