Bill > SB51

This bill modifies the requirements for out-of-state certified public accountants (CPAs) to practice in Maryland by changing the licensing qualification standards. Specifically, the bill removes the previous requirement that the National Association of State Boards of Accountancy (NASBA) verify a CPA's licensure requirements as substantially equivalent to the Uniform Accountancy Act. Instead, the bill now stipulates that an out-of-state CPA can practice in Maryland if they were required to pass the Uniform CPA Examination to qualify for their original state license. The bill maintains other existing provisions, such as requiring out-of-state CPAs to consent to Maryland's Board jurisdiction, comply with state public accountancy laws, and agree that their home state licensing board can receive service of process for any disciplinary actions. Out-of-state CPAs will continue to be able to practice by any means (mail, telephone, electronic communication) without additional fees or notifications to the Maryland Board. The new licensing standards will take effect on October 1, 2025, potentially making it easier for CPAs from other states to practice in Maryland by simplifying the qualification verification process.

Business and Industry, Education

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0051?ys=2025RS