Every two years, based on the date of issuance.

What is the Maryland CPE Reporting Period?

The two years prior to the application date.

What are the Maryland CPE Requirements?

80 hours are required for the two-year period.

Up to 80 CPE hours are required in addition to the first 80 hours that a CPA reports are eligible to be credited for use the next time the CPA renews his or her license. Continuing education hours in ethics in excess of the required four hours in each license period can be used as ordinary CPE.

Up to 40 hours of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is three credit hours for every hour of lecture.

What is the Maryland Ethics Requirement?

Four hours of ethics training for each two-year period.

Note: The AccountingTools Ethics for Maryland course fulfills this requirement.

Allowable Maryland Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA. Go to AccountingTools Courses

Maryland CPE Rule Reference

COMAR 09.24.02