Individuals - who are licensed as certified public accountants in other states, and whose principal place of business is also
located in other states - may provide CPA services in Maryland without having to obtain a license or to notify the Board of Public Accountancy.
Individuals who are licensed in other states, but who report to a principal place of business located in the State of Maryland, must obtain a Maryland
license from the Board.
Any individual who provides CPA services based upon licensure in another state must comply with the provisions of the Maryland Public Accountancy
Act and the regulations governing the practice of certified public accountancy under "practice privilege." By providing services to a client located
in Maryland under this practice privilege, a CPA actively licensed in another state consents to the disciplinary authority of the Board and agrees to
comply with Maryland's laws and regulations governing the practice of public accountancy. An out of state CPA who is disciplined by the Board may also
face possible disciplinary action in the CPA's home state and any other state in which the CPA holds a license or a practice privilege.
Special note for sole practitioners. The provisions of the Maryland law pertaining to "mobility" or "practice privilege" require a person
licensed as a CPA in another state to perform the following attest service through a firm that holds a valid CPA permit issued by the Board:
- an audit or other engagement performed in accordance with the Statements on Auditing Standards issued by AICPA;
- an examination of prospective financial information performed in accordance with the Statements on Standards for Attestation Engagements
issued by AICPA; or
- any engagement performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board.
If you presently hold a CPA license in another state AND you must obtain a
Maryland license, apply below.
Reciprocal Initial Application
($67 non-refundable fee)
All documentation required to support this application must be received by the
Board within 90 days of the date of this transaction.
Support documents that must be submitted to the Board.
Verification of CPA Examination scores and verification of licensure in good standing from state and or country in which you passed the Uniform
CPA Examination and where you are currently licensed. Contact the appropriate Board of Accountancy to request that a verification of your scores from
the Uniform CPA Examination be sent to the Maryland Board of Accountancy.
Note: most state boards of accountancy include license status with the scores from the Uniform CPA Examination.
All support documents must be received within 90 days from the date an application is submitted to be considered complete by the
Board. The Board will deny incomplete applications after 90 days.