Maryland CPA CPE Requirements: 2026 Guide

Maryland CPAs renewing an active license must complete continuing professional education (CPE), also referred to as continuing education (CE), that meets the requirements of the Maryland Board of Public Accountancy, often aligning with AICPA guidelines. Continuing education is a required component of Maryland CPA license renewal.

Maryland uses a biennial (two-year) renewal cycle with a total-hour requirement and an ethics requirement. Maryland also permits a significant amount of excess CPE to be carried forward to a future renewal term (with important conditions).

This page provides general educational information to help certified public accountants understand how Maryland determines CPA CPE requirements for license renewal, including reporting periods, ethics requirements, carryforward rules, self-study considerations, audit expectations, and reporting changes effective in 2025.

Maryland CPA CPE Requirements at a Glance

License Renewal Date & CPE Reporting Period

Maryland CPA license renewal is biennial (every two years) and is generally based on the licensee’s renewal schedule rather than a single statewide “calendar cycle.”

Maryland’s Board explains CPE reporting in a practical way: when you renew, you report the continuing education you have earned since the previous renewal application date, and 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 reporting approach matters for planning because it ties compliance to your application filing date, not just your expiration date.

Maryland CPA Continuing Education Requirements for License Renewal

For an active Maryland CPA license renewal, the Board requires:

• 80 total hours of qualifying continuing education in each two-year license term
• 4 hours of continuing education in professional ethics in each two-year period
• CPE must be completed prior to submitting the renewal application

Maryland’s regulations also state that the 80-hour CE requirement does not apply to the first renewal of a license.

Total CPE Hours Required

Maryland requires:

• 80 total CPE hours every two years for active CPAs

Maryland allows both technical and non-technical subjects as long as the education contributes to professional competence.

Annual Minimum Requirement

Maryland does not specify a required minimum number of CPE hours per year (for example, “20 per year”). Instead, the requirement is measured over the two-year license term.

That said, many CPAs still plan CPE annually to reduce renewal-season risk—especially because Maryland only allows you to report hours completed by the date you file your renewal.

Maryland Ethics Requirement

Maryland requires:

• 4 hours of professional ethics CPE in each two-year license term

Maryland also notes that ethics hours completed in excess of the required four hours, perhaps from an additional ethics course, may be used as “ordinary” CE, but you must still complete four hours of ethics in the license period immediately preceding the next renewal term.

Subject-Matter Allocation

Maryland requires that continuing education programs qualify as learning that contributes directly to professional competence, but Maryland does not impose additional subject-hour buckets (such as A&A minimums) for standard active CPA renewal.

This means the primary content constraints are:

• the 80-hour total
• the 4-hour ethics minimum
• qualifying program standards set by the Board

Self-Study Considerations

Maryland’s Board focuses on whether a program contributes to professional competence and meets qualifying standards, rather than limiting CPE by delivery modality (e.g., self-study vs. live).

Maryland also notes a practical audit benefit: if your CPE comes from a sponsor that belongs to the NASBA CPE Registry, audited licensees typically only need to submit the completion certificate issued by the sponsor, as these providers are pre-approved.

Carryforward

Maryland permits substantial carryforward:

• Up to 80 CPE hours beyond the first 80 hours reported may be carried forward to the following two-year license term (limitations apply).

Key points Maryland emphasizes:

• Carryforward applies to excess hours beyond the required 80 reported for the term.
• You must still meet the 4-hour ethics requirement in the period immediately preceding the next renewal term (ethics can’t be “banked” to replace that requirement).

Reporting & Documentation

Maryland’s Board states that licensees report continuing education at the time of license renewal, and that licensees may only report credit hours earned up to the date the renewal application is filed.

Maryland audits CPE reported in conjunction with renewals, and audited licensees must submit an inventory and documentation supporting reported hours.

Maryland also requires licensees to retain documentation supporting CE credits for four years.

CPE Reporting Update Effective September 1, 2025

Maryland has communicated an important process change involving NASBA’s CPE Audit Service.

• A Maryland Department of Labor bulletin states the Board will make it mandatory for licensees to begin utilizing the NASBA CPE Audit Service effective September 1, 2025, while also noting licensees must still renew and report hours through the Maryland Board’s renewal process.
• The Board’s main page also states that starting September 1, 2025, licensees who are selected for a CE audit will be required to use NASBA’s CPE Audit Service to upload certificates.

Because Board communications can be interpreted differently depending on whether you’re audited, Maryland CPAs should monitor Board instructions closely and follow the steps provided in renewal/audit notices.

First Reporting Period / Newly Licensed CPAs

Maryland’s CE regulation states the 80-hour CE requirement does not apply to the first renewal of a license.

New licensees should still review Maryland renewal prompts carefully, especially regarding ethics expectations and reporting questions.

Nonresident CPAs

Maryland’s requirements can differ depending on whether the CPA is licensed in Maryland but primarily practices elsewhere (including questions of reciprocity and status). Nonresident CPAs should review Maryland Board guidance and any applicable reciprocity provisions for their specific licensing situation.

Maryland CPA CPE Courses: What to Know

Maryland’s guiding standard is that qualifying CE should contribute directly to professional competence.

Licensees are responsible for:

• Completing 80 total hours in the two-year license term
• Completing at least 4 hours of professional ethics
• Planning CPE around the “report only what’s completed as of filing date” rule
• Retaining documentation for four years
• Responding to audits with required documentation if selected

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based QAS Self-Study format designed to support CPAs through accessible, on-demand learning.

While often described as a “CPE podcast,” LumiQ episodes are structured educational programs intended to qualify within Maryland’s CE framework when completed and reported in accordance with Board requirements.

CPAs remain responsible for:

• Meeting Maryland’s biennial 80-hour requirement
• Completing the 4-hour ethics requirement each period
• Reporting only completed hours as of the renewal filing date
• Maintaining documentation in case of audit (including any NASBA CPE Audit Service steps that apply)

LumiQ does not determine a licensee’s individual CPA CPE requirements and does not provide regulatory or compliance advice.

Maryland Board of Public Accountancy License Renewal

The Maryland Board of Public Accountancy is the sole authority on CPA license renewal and CPE compliance in the State of Maryland. Renewal requires certification of completed CPE, and the Board retains final authority regarding acceptance of individual courses and compliance determinations.