State offices and all DLLR physical locations will be closed to the public December 24 & December 25, 2014. However, Unemployment Insurance telephone and Web
operations WILL be available on Wednesday, December 24.
DLLR's Division of Occupational and Professional Licensing
Conditioning Rules - CPA Examinations - Maryland Board of Public Accountancy
Credit for Examination Sections Passed
The passing score on each section of the Uniform CPA Examination
is 75. Earning credit for examination parts and passing with
a score of 75 or greater is not contingent on your passing or
making a minimum score on other exam sections.
Duration of Credit, Loss of Credit for Passed Examination Sections
Credit for each examination section lasts for 18 months from the date
on which you actually took the examination. Credit is not computed
from the date the score is reported to you. You will lose credit
for a passed section if 18 months elapse and you have not passed
the remaining section(s) of the examination. All sections of
the examination must be passed within 18 months of each other to successfully complete the entire examination.
Comparing sections of the Uniform CPA Examination Written
and Computerized (2004 to Present)
WRITTEN EXAM SECTION
Accounting and Reporting (ARE)
Business Law and Professional Responsibilities (LPR)
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