Maryland Board of Public Accountancy · COMAR 09.24
Maryland CPAs must complete 80 hours of qualifying continuing education during each two-year license term, including 4 hours in professional ethics. There are no other subject-area requirements and no annual minimum. Maryland is unusually generous on carryover: all hours earned above 80 in a reporting period can be carried forward to the next one.
Maryland ties reporting to your renewal application date rather than a fixed statewide cycle. You report hours earned since the previous renewal application, and only up to the date you file — hours earned after filing go on the next renewal.
One square equals one CPE hour in the two-year license term.
| Total CPE hours | 80 qualifying hours per two-year license term |
|---|---|
| Reporting period | Biennial, based on the licensee's own renewal schedule rather than a statewide calendar cycle |
| License renewal | Biennial, based on the date of issuance of the license |
| Annual minimum | None |
| Ethics requirement | 4 hours in professional ethics in each two-year period. Regulatory, Circular 230, and behavioral ethics all qualify. |
| Subject minimums | None. Licensees may complete education in technical and non-technical subjects. |
| Carryforward | All hours in excess of the 80 required may be carried forward to the subsequent reporting period. Ethics hours cannot carry forward to meet a future ethics requirement, but do count toward the total hours requirement. |
| Instruction cap | 45 hours per reporting period. Three credits are granted for each hour of a first-time presentation, which includes preparation. No credit for repeat presentations in the same period. |
| University/college | 15 CPE hours per semester hour credit; 10 CPE hours per quarter hour credit, for both taking and instructing |
| Volunteer work | 8 hours per reporting period, documented and signed by the volunteer organization |
| Peer review | 16 hours maximum: up to 8 for a report review, 12 for an engagement review, and 16 for a system review |
| AICPA licensure ethics exam | Does not qualify for CPE credit |
| Board approval | The Board does not approve individual providers. It accepts courses from sponsors on NASBA's National Registry. |
| Record retention | At least four years from the date the program was completed |
Assuming surplus ethics hours cover the next cycle. Maryland lets you carry forward unlimited excess hours, but ethics is carved out: extra ethics hours count toward the next period's total and nothing more. You still need a fresh 4 hours of ethics every two years.
Satisfies the four-hour professional ethics requirement for the Maryland two-year license term. The Board does not approve individual CPE providers; it accepts courses from sponsors listed on NASBA's National Registry of CPE Sponsors.
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Not required; Maryland accepts National Registry sponsors
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Maryland's reporting is tied to your own renewal application rather than a shared statewide date, which changes how you should plan the end of a cycle.
The clock starts at your previous renewal application date, not January 1.
All 80 hours may be completed at any point in the two-year term, in any subject mix.
You may only report hours earned up to the date the renewal application is filed. Hours earned after filing roll to the next renewal.
The renewal application prompts you to indicate hours earned since the previous renewal application date.
Keep certificates of completion for at least four years. If audited you are responsible for submitting copies of certificates or verification of courses.
Maryland has no subject quotas, but it does exclude several categories of program outright.
Maryland CPAs need 80 qualifying hours of continuing education during each two-year license term, including 4 hours in professional ethics.
There is no annual minimum and no other subject-area requirement, so the remaining 76 hours may be technical or non-technical.
Maryland's reporting period is biennial and tied to the licensee's own renewal schedule rather than a single statewide calendar cycle.
At renewal you report the continuing education earned since your previous renewal application date.
No. You may only report hours earned up to the date the renewal application is filed.
Hours earned after you file are reported at the next renewal. This ties compliance to your filing date rather than just your expiration date, so finish the hours you intend to claim before submitting.
Maryland requires 4 hours of continuing education in professional ethics in each two-year period.
Regulatory AICPA ethics, Circular 230 ethics, and behavioral ethics all qualify. The hours count within the 80-hour total.
Yes, and generously. All hours in excess of the 80 required during a reporting period can be carried forward to the subsequent period.
A CPA who earns 115 hours in a period can carry the extra 35 forward. Some summaries describe the practical ceiling as 80 hours; either way, it is one of the most permissive carryforward rules in the country.
Not as ethics. Ethics hours cannot be carried forward to meet a future ethics requirement, though they can be applied to the total hours requirement.
If you earn more than four ethics credits in a period, the additional ones are treated as general CPE credits.
No. Beyond the 4-hour ethics requirement, Maryland sets no further subject-area requirements.
Licensees may complete continuing education in both technical and non-technical subjects without a quota or cap on either.
No. The Board does not approve individual CPE providers and accepts courses from sponsors listed in NASBA's National Registry of CPE Sponsors.
Responsibility for demonstrating that a program contributes directly to professional competence rests with the licensee.
No. The AICPA ethics course completed as a requirement for original licensure does not qualify for CPE credit.
You need a separate qualifying ethics course to satisfy the four-hour requirement.
Instructor credit is capped at 45 hours per reporting period, with three credits granted for each hour of a first-time presentation.
The three-credit rate already includes two hours of preparation time. No credit is given for repeat presentations within the same reporting period. Instruction of a college or university course earns 15 CPE per semester hour and 10 CPE per quarter hour.
Yes. Eight hours of continuing education credit are permitted per reporting period for a CPA completing volunteer hours.
The volunteer work must be documented and signed by the volunteer organization.
Yes, up to 16 hours. A peer reviewer may allocate a maximum of 8 hours for a report review, 12 hours for an engagement review, and 16 hours for a system review.
These hours count toward the 80-hour total.
At least four years from the date the program was completed.
If the Board audits your CPE, you are responsible for submitting copies of your certificates of completion or other verification of courses at the time of the audit.
| Agency | Maryland Board of Public Accountancy, Division of Occupational and Professional Licensing |
|---|---|
| Address | 1100 North Eutaw Street, Baltimore, MD 21201 |
| Phone | (410) 230-6258 |
| Website | dllr.state.md.us — Board of Public Accountancy |
| CPE guidance | Continuing education basics |
This page summarizes Maryland CPE rules for general informational purposes and is reviewed against the Maryland Board of Public Accountancy's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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