Bill > HB643

This bill modifies the requirements for obtaining a license to practice as a Certified Public Accountant (CPA) in Maryland, specifically concerning educational and practical experience qualifications. The changes aim to update the criteria for individuals seeking licensure, with the bill taking effect on October 1, 2026. The legislation alters the duration and nature of the required practical work experience, which must be approved by the Board and performed under the supervision of a licensed CPA or an appropriately qualified professional. It also revises the educational prerequisites, offering different pathways to licensure that involve a master's degree with an accounting concentration, or a bachelor's degree with additional accounting credits, each paired with specific amounts of practical work experience. The bill also clarifies the types of institutions whose degrees are acceptable for CPA licensure and allows the Board to use external institutions to determine if academic curricula are equivalent to an accounting major.

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https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0643?ys=2026RS