State CPE Requirements
State Board Website:
License Renewal Deadline:
Every two years based on license issue date
CPE Reporting Period:
Ends the two-year period prior to the renewal application date
Total CPE Hours Required:
Four (4) hours of professional ethics
• Instruction: Instructor credits are limited to 45 hours in a reporting period.
• Published Material: Authorship credits are limited to 10 hours for each published article. This type of credit is limited to 40 hours for a reporting period.
• Peer Review: Credits are limited to 16 hours. A peer reviewer may allocate a maximum of 12 hours for an engagement review and 16 hours for a system review.
Other Subject Area Requirements:
Other State Policies:
• Carry Credit: All hours in excess of the 80 required during a reporting period can be carried forward to apply as credit to the subsequent reporting period. Ethics hours cannot be carried forward to meet a future ethics requirement, but can be applied to the Total Hours requirement.
• 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.