CPE Requirements Maryland
Maryland
License Renewal Date
Biennial based on date of issuance
CPE Reporting Period
01/01 to 12/31 biennially
General Requirement
80 hours
Ethics Requirement
4 hours of professional ethics
Other Subject Area Requirements
None
Credit Limitations
* Authorship credits are limited to 10 hours for each published article. There is no limit to the number of published articles reported for CPE.
* Instructor credits are limited to 45 hours and are based on contact hours of teaching. Three credits are granted for each class hour, which includes two hours of preparation time.
* The CPE earnings rate for teaching a college or university course is 15 hours for each semester hour credit and 10 hours for each quarter hour credit.
* Peer Review credits are limited 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.
* No half credits are accepted.
Other State Policies
* It is the responsibility of the licensee to demonstrate that the CPE program contributes directly to the licensee’s professional competence.
* The board does not accept courses which are designed for the general public, not for CPAs, or sales-oriented presentations of any kind, nor programs restricted to policies and procedures of a particular company, or programs presenting scientific and technical knowledge of a sophistication beyond the scope required for the practice of a CPA.
* The AICPA ethics course completed as a requirement for original licensure does not qualify for CPE credit.
* Maryland accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service.