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MD SB34

MD SB34
Certified Public Accountants - Licensure - Qualifications


summary

Introduced
01/14/2026
In Committee
01/14/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Altering certain educational and experiential qualifications for a license to practice certified public accountancy; etc.

AI Summary

This bill, concerning the qualifications for Certified Public Accountant (CPA) licensure in Maryland, proposes changes to the required practical work experience and educational requirements. Specifically, it extends the maximum period for obtaining practical work experience from 3 to 6 years and modifies the minimum required hours of experience, with 2,000 hours needed for those pursuing a license under certain educational paths and 4,000 hours for another path. The bill also revises the educational prerequisites, requiring a Master's degree with an accounting concentration or a Bachelor's degree plus 30 additional credit hours with an accounting concentration, alongside the practical experience, to be eligible for the CPA exam and subsequent licensure, and it sets an effective date of October 1, 2026.

Committee Categories

Education

Sponsors (2)

Last Action

Senate Education, Energy, and the Environment Hearing (13:00:00 2/5/2026 ) (on 02/05/2026)

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