Certified Public Accountants - Licensure - Qualifications

SB 34 updates Maryland's requirements for becoming a licensed Certified Public Accountant (CPA). It increases the required practical work experience from 1,000 hours to 2,000 hours for most applicants (applying on or after October 1, 2000), and to 4,000 hours for those seeking licensure under a specific pathway. The bill also mandates a 150-semester-hour educational requirement, including an accounting concentration, and specifies accredited institutions for degree validation. These changes directly affect individuals seeking CPA licensure in Maryland, effective October 1, 2026.