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Licensing Frequently Asked Questions (FAQs) - Public Accountancy

NAME CHANGES, DUPLICATE LICENSE AND WALL CERTIFICATES

  1. How can I change my name in the state of Maryland’s Board of Accountancy’s database after marriage, divorce, etc.?
  2. I have recently changed my name with your agency and would like to have an updated copy of my license to reflect the name change. How do I get it?
  3. I have recently changed my name and would like to have an updated copy of my wall certificate to reflect the name change. How do I get it?
  4. Can I get a duplicate copy of my wall certificate?
  5. How do I change my name as an exam candidate?
  6. I have a Maryland license or permit, and need to change my address, e-mail address or phone number. How do I do this?
  7. How can I obtain a receipt?

EXAM QUESTIONS

  1. How do I apply for the CPA examination? What forms do I need?
  2. I am currently taking classes in order to sit for the CPA exam in Maryland. Is there someone in your organization who I may contact in order to help me assess my progress and determine which classes are still required in order to be eligible?
  3. When will my exam grades be available? The last time I took the exam, I received my exam scores within a week.
  4. I received my NTS but have misplaced it. How can I get another one?
  5. If my condition for an exam part expires on the date I am taking the exam, will I lose the conditioning?
  6. I just need clarification concerning the business-related subjects. Am I right in assuming that if I have all 21 required credits in the first five subject areas, I do not have to be worried about the other two? For example, if my 21 credits are in statistics, economics, business finance, marketing and management, do I ignore business law and business communication?
  7. I sat for the CPA Exam back in 2000. What do I need to do to reschedule to sit for the exam again? Am I still eligible to take the exam?
  8. I cannot find my tracking number. What do I do?
  9. I have not sat for the CPA exam in the last few years. Am I still eligible to take the exam or do I have to apply all over again?
  10. Do I have to have to complete my education before taking the CPA Exam?
  11. I have passed the exam in Maryland. What do I have to do to become licensed?
  12. Must I have a social security number to apply for the CPA Examination?
  13. If I wish to take a review course while I am awaiting approval of my examination application, is that acceptable?
  14. I will temporarily be relocating to another state; can I sit as a Maryland candidate in the other jurisdiction?
  15. If my transcript from the college where I matriculated shows transfer grades from prior schools, must I still have all official transcripts sent to the Board?
  16. Do I have to be a resident of Maryland to qualify as a Maryland candidate?
  17. If I am unable to take an exam before the expiration of my Notice to Schedule (NTS), can I get a refund?
  18. I just passed my first examination section. How long do I have to pass the other three sections?
  19. When is the best time to schedule an exam section?
  20. What are the dates on which the examination is given?
  21. What is the passing score for an examination section?
  22. I registered for the CPA exam but I have not received my Notice to Schedule (NTS) in my e-mail. What can I do?
  23. In order to gain access to the exam site, is it necessary for my two forms of ID to have my middle name if my NTS has it listed?
  24. My passport reads the same name as what's shown on my NTS: First, Middle, Last. It's just that my driver's license reads Middle Last. Is that alright?
  25. Does the address on my NTS have to match the address on my ID in order to gain access to the exam site?
  26. What is the exam section ID?
  27. What is the jurisdiction and jurisdiction ID number for Maryland?
  28. How long will it take for my application to be reviewed? Will I be able to take the exam in May if I am graduating in May?
  29. What do you tell someone who asks about being grandfathered in prior to the 120/150 rule?
  30. Where can I find information concerning the examination?
  31. Which AICPA Professional Ethics course must I take to obtain my original license in Maryland?
  32. What is the new process for registering for the exam and receiving an NTS?

LICENSING QUESTIONS

  1. I was late in renewing my license; can the late fee be waived?
  2. This is my first renewal of my CPA license; do I need CE to renew?

RECIPROCITY QUESTIONS

  1. I have a license in good standing in another state but I do not meet the education requirements for Maryland. Can I get a license in Maryland?
  2. I took the exam in another state but I am not licensed. Can I apply for a license in Maryland now?
  3. I do not have a CPA at my company. What steps can I take to get my hours verified and endorsed? Do I have to be working for a CPA firm? If there is a CPA firm that audits our firm, can I get them to endorse me since they are aware of the work I do?
  4. I am applying for reciprocity in another state. I need a verification and/or letter of good standing of my license. How do I obtain it?
  5. I sat for and passed the CPA exam under New Hampshire’s (or another state’s) 120 credits. I sat for the first exam in Jan 2006. I am not yet licensed, as I have to gain the experience. Can I transfer to Maryland? If so, what time frame do I have to complete the remaining credits?
  6. Would I need to complete a certain number of CPE credits before becoming licensed in Maryland?
  7. I need a verification of my grades. What do I need to do to obtain this?

FIRM QUESTIONS

  1. I am trying to print our firm’s PDF of our permit. How do I do this?
  2. Our firm will undergo a name change shortly (one shareholder will be gone and a new one will be added). According to Title 2, Sect 2-408c(1) of the Business Occupations and Professions, Annotated Code of Maryland, we are required to notify the board of a name change. What do we need to do to have this reflected on our Firm License?
  3. If a firm is changing their name but not the structure, what must they submit?
  4. If the responsible charge person doesn’t have a license in Maryland, but he has a current and active license in another state, can we apply for a permit?
  5. If our firm name contains names of people, and one or more of the people have left or passed away, can we continue to use their names in the name of the firm?

NAME CHANGES, DUPLICATE LICENSE AND WALL CERTIFICATES

1. How can I change my name in the state of Maryland’s Board of Accountancy’s database after marriage, divorce, etc.?
Download and print the name change form. To open the form, please click on the item titled Name Change Form – Individuals. Follow the directions on the form and submit the required documents.

2. I have recently changed my name with your agency and would like to have an updated copy of my license to reflect the name change. How do I get it?
If you would like a new license to be sent to you displaying the name change and you have a license that we mailed to you, you will first have to mail the one you have back to us with a written request to Maryland Board of Public Accountancy, 500 N. Calvert St. Third Floor, Baltimore, MD 21202. If you have printed your license yourself via the portal that we sent to you, then you only need to submit in writing the reason you are requesting to be able to print another copy.

3. I have recently changed my name and would like to have an updated copy of my wall certificate to reflect the name change. How do I get it?
You can do this after you have changed your name with us providing your license is current in renewals in an active status in this state. You will need to submit your request in writing explaining that you would like a duplicate wall certificate. You must include your name, address and CPA license number in Maryland along with your date of birth. You must enclose a check/money order for $50.00 made payable to DLLR/CPA to Maryland Board of Public Accountancy, ATTN: Name Change/Duplicate Wall Certificate, 500 N. Calvert St. Third Floor, Baltimore, MD 21202.

4. Can I get a duplicate copy of my wall certificate?
Yes, you can get one providing your license is current in renewals in an active status in this state. You will need to submit your request in writing explaining that you would like a duplicate wall certificate. You must include your name, address and CPA license number in Maryland. You must enclose a check/money order for $50.00 made payable to DLLR/CPA to Maryland Board of Public Accountancy, ATTN: Name Change/Duplicate Wall Certificate, 500 N. Calvert St. Third Floor, Baltimore, MD 21202.

5. How do I change my name as an exam candidate?
Before approval: You will need to submit your request using the name change form and submitting the required documents listed on the form. These items must be faxed to 410-962-8482, ATTN: Linda Rhew or sent via e-mail to DLOPLPublicAccuntancy-DLLR@maryland.gov. If you are sending a copy of your credit card or bank/debit card MAKE SURE YOU BLACK-OUT the account number before sending it to us.
After approval and before registering for the exam: Same as above.
After approval and after you have registered for an exam part: Same as above and request a new NTS be sent.

6. I have a Maryland license or permit, and need to change my address, e-mail address or phone number. How do I do this?
Change your address, e-mail address or phone numbers online.

7. How can I obtain a receipt?
Unfortunately, if you did not print and or retain your receipt when you completed your transaction online, or you have misplaced it, you must use your credit card statement as we do not have the capabilities to issue receipts or to produce duplicate receipts.

The exam fees are as follows:

Original examination application fee — $67;
Examination section fees:

  1. Auditing and Attestation — $208.40;
  2. Financial Accounting and Reporting — $208.40;
  3. Regulation — $208.40;
  4. Business Environment and Concepts — $208.40;

EXAM QUESTIONS

1. How do I apply for the CPA examination? What forms do I need?
Below you will find links to all forms you may need to apply for the CPA exam in Maryland. This application covers the educational requirements for both the exam and the licensure portion of the education required. Once you pass the exam you will have separate requirements to apply for licensure.

It is advisable that you review the candidate bulletin concerning the examination process while you are waiting for the review of your application to be completed. It is your responsibility as a candidate to know and understand the process and what is expected of you and what you can expect.

***IMPORTANT NOTE***

Credits earned at third-party non-educational facilities/businesses are not acceptable. Third- party credits are not acceptable even if they appear on and received credit from ACE or another school or university. They will not be accepted for the exam application qualifications.

For the original CPA examination, you will need to open and review:

Instructions and Core Requirement Checklist

or
Core course inventory worksheet

Original application

Make sure you print the confirmation page and keep it in a secure place as this is your ONLY receipt. You cannot obtain a duplicate receipt for any monies paid.

Subject matter information: Chart of Subject Matter (Word)

If you have foreign education, you will need to complete the following:

Instructions and Core Requirement Checklist
or
Core course inventory worksheet (Word)

Original application

Make sure you print the confirmation page and keep it in a secure place as this is your ONLY receipt. You cannot obtain a duplicate receipt for any monies paid.

Subject matter information: Chart of Subject Matter (Word)

FOREIGN EVALUATION SERVICES

NIES evaluation services: The NASBA International Evaluation Service (NIES) or
Foreign Credentials

If you require an ADA accommodation:

Instructions and Core Requirement Checklist
or
Core course inventory worksheet (Word)

Original application

Make sure you print the confirmation page and keep it in a secure place as this is your ONLY receipt. You cannot obtain a duplicate receipt for any monies paid.

Subject matter information: Chart of Subject Matter (Word)

ADA Accommodations: ADA Accommodations Request Form (Word)

If you require taken AP/CLEP exam:

CPA EXAMINATION APPLICATION:

Instructions and Core Requirement Checklist

Core course inventory worksheet (Word)

Original application

Make sure you print the confirmation page and keep it in a secure place as this is your ONLY receipt. You cannot obtain a duplicate receipt for any monies paid.

Subject matter information: Chart of Subject Matter (Word)

AP/CLEP EXAMINATION SCORES

To order a copy of your CLEP/AP score reports please contact the College Board at 866-630-9305 or online

To take the exam you must:

  1. Have received a conferred baccalaureate degree in something.
  2. Have at least 120 semester credit hours.
  3. Meet all of the course requirements for group one including having three semester credit hours in ethics.

To qualify for both exam and licensure you must have:

  1. All of the items listed above.
  2. Meet the group two course requirements.
  3. Have at least 150 semester credit hours.

IT IS HIGHLY RECOMMENDED THAT YOU DO NOT SIGN UP FOR OR TAKE A REVIEW COURSE UNTIL YOUR APPLICATION IS APPROVED.

2. I am currently taking classes in order to sit for the CPA exam in Maryland. Is there someone in your organization who I may contact in order to help me assess my progress and determine which classes are still required in order to be eligible?
We are unable to pre-review or pre-approve applications and/or educational requirements prior to an official application being made, with all official supporting documents. If you would like a review to be done you can submit the application and have the official supporting documents sent to us. A review will be done and you will receive a letter explaining what if anything you are lacking in to meet our educational requirements.

Below you will find links to all forms you may need to apply for the CPA exam in Maryland. This application covers the educational requirements for both the exam and the licensure portion of the education required. Once you pass the exam you will have separate requirements to apply for licensure.

It is advisable that you review the candidate bulletin concerning the examination process while you are waiting for the review of your application to be completed. It is your responsibility as a candidate to know and understand the process and what is expected of you and what you can expect.

To take the exam you must:

  1. Have received a conferred baccalaureate degree in something
  2. Have at least 120 semester credit hours
  3. Meet all of the course requirements for group one including having three semester credit hours in ethics.

To qualify for both exam and licensure you must have:

  1. All of the items listed above.
  2. Meet the group two course requirements.
  3. Have at least 150 semester credit hours.

IT IS HIGHLY RECOMMENDED THAT YOU DO NOT SIGN UP FOR OR TAKE A REVIEW COURSE UNTIL YOUR APPLICATION IS APPROVED.

3. When will my exam grades be available?
Testing Window: October 1 – December 10 (Q4)

If you take your Exam on/before: Your target score release date is:
October 1 – November 30 December 11
December 1 – December 10 December 19

4. I received my NTS but have misplaced it. How can I get another one? (REV 09-14-18)
For a duplicate of your NTS please call 1-866-MY-NASBA (1-866-696-2722) or go online and reprint it.

The jurisdiction number is your tracking number that was given to you when you received your approval letter; however, you will need to add enough ZEROS (0) in front of this assigned number whenever you are asked for your Jurisdiction ID from NASBA. The number must total 15 digits. Your jurisdiction code is the abbreviation of the state. Maryland candidates would use MD.

5. If my condition for an exam part expires on the date I am taking the exam, will I lose the conditioning?
If you take the exam on the last day of your conditioning for a part, you will not lose it unless you fail that part. You must take the last part before the end of the day that your conditioning expires. You do not have to have your grades by that date. You will get your grades several weeks later. If you pass that part you will not lose conditioning. If you fail then you will lose the conditioning.

6. I just need clarification concerning the business-related subjects. Am I right in assuming that if I have all 21 required credits in the first 5 subject areas, I do not have to be worried about the other two? For example, if my 21 credits are in statistics, business finance, management, marketing and economics, do I ignore business law, quantitative methods, business communication and information technology?
Yes this is correct. However, the credits must equal 21 semester credit hours or you will need to have additional courses to make the 21 semester credit hour requirement.

7. I sat for the CPA Exam in 2000, what do I need to do to reschedule to sit for the exam again? Am I still eligible to take the exam?
You are still eligible to take the exam. You can go online and register for the exam. Only register for the part or parts you want to take. You can obtain your password by clicking on the button labeled "forgot my password.” You will have to answer a few questions in order to see your password. Be sure to write or print this information for future reference, as you will need it for many things in the future pertaining to your exam and your future license.

Be sure all your information is accurate and correct before registering for the part or parts you wish to take. Only register for the parts you are sure you will be able to take within the 180 day timeframe, as the fees are non-refundable and cannot be extended past the 180 day timeframe. There are NO EXCEPTIONS!

Make sure you print the confirmation page and keep it in a secure place as this is your ONLY receipt. You cannot obtain a duplicate. Once you register on our website NASBA will send you a payment coupon as we no longer accept money for the examination.

Once you pass the exam you must meet the current exam and licensing requirements in order to become licensed. NO ONE IS GRANDFATHERED IN FOR LICENSURE.

8. I cannot find my tracking number. What do I do?
Please contact the Maryland Board of Public Accountancy at 410-230-6258 or DLOPLPublicAccuntancy-DLLR@maryland.gov, and a member of the board staff will be able to assist you with retrieving your tracking number.

9. I have not sat for the CPA exam in the last few years. Am I still eligible to take the exam or do I have to apply all over again?
No, you cannot be grandfathered in at this time. You will need to apply as an original applicant in order to see if you qualify when you are ready. You will need the 120 semester credit hour requirement in order to take the exam and 150 to be eligible for licensure. You may visit our website for more detailed information as our requirements have changed several times with the current change being October 2011.

We are unable to pre-review or pre-approve applications and/or educational requirements prior to an official application being made, with all official supporting documents. If you would like a review to be done you can submit the application and have the official supporting documents sent to us. A review will be done and you will receive a letter explaining what if anything you are lacking in to meet our educational requirements.

10. Do I have to have to complete my education before taking the CPA Exam?
Yes. If you apply prior to completion of your degree, the course specifics and the 120 semester credit hours to take the exam, your application will be denied.

11. I have passed the exam in Maryland. What do I have to do to become licensed?
If you have passed the exam recently and if you applied since October 2011 and were approved for licensure at that time you will need to complete an ethics course. AICPA's course can be found online.

You must choose the course for licensure that requires a score of 90%. After you have completed the course you will need to then mail a copy of your ethics completion certificate, as well as an RPE showing that you have one year experience that needs to be signed by an actively-licensed endorser. We must have an original signature for your endorser. Your signature can be a photocopy but the endorser’s MUST be original. Download RPE form (Word).

If you were approved prior to 2000 you must meet the current requirements for licensure, which is 150 semester credit hours, course-specific requirements for group one and two, take the AICPA’s Professional Ethics course and submit an RPE showing one full year of experience. If you were approved since October 2011 for the exam only you must obtain the requirements that you were lacking so that you meet the group two educational requirements and have 150 semester credit hours. Then complete the ethics and the RPE.

12. Must I have a social security number to apply for the CPA Examination?
No, you do not need a social security number in order to apply for the exam; however, after successful passage, you must have one to become licensed. To apply you can use your passport number. If you have a passport that does not contain 9 digits, you will use 0 (zeros) in front of your passport number to make it a 9-digit number.

13. If I wish to take a review course while I am awaiting approval of my examination application, is that acceptable?
You should wait until you have received an approval letter from the Board. In case you are denied exam eligibility, you may not be able to obtain a refund of money paid to the review course provider.

14. I will temporarily be relocating to another state; can I sit as a Maryland candidate in the other jurisdiction?
Yes, now that the exam is computerized, you can sit at any Prometric site in the country.

15. If my transcript from the college where I matriculated shows transfer grades from prior schools, must I still have all official transcripts sent to the Board?
Yes, all transcripts are required so that we may properly ascertain if you meet the 120 or 150 hour requirement. We do not accept transfer credits from one regionally accredited school to another regionally accredited school. We must have transcripts from each school. We must have the AP/CLEP/IB transcripts as well if those credits are needed to reach the 120 semester credit hour requirement for the exam. If they are not required for the exam but are required for the 150 semester credit hours then you can send them at a later date. If you choose to do this keep in mind your application will need to be reviewed again prior to you applying for licensure.

16. Do I have to be a resident of Maryland to qualify as a Maryland candidate?
Maryland does not have a residency requirement to qualify for and take the CPA Exam.

17. If I am unable to take an exam before the expiration of my Notice to Schedule (NTS), can I get a refund?
No. Board regulations state that after filing the proper application and fee, if a candidate does not appear at the exam as scheduled, the candidate forfeits the monies paid.

18. I just passed my first examination section. How long do I have to pass the other three sections?
You have 18 months from the date that you attended and passed your first exam section, to pass the remaining three sections. If you do not pass all three of the exam sections in 18 months, you will lose credit for the first exam section that you passed. You will have 18 months from the next most recent date that you passed an exam section to pass the remains sections and the section that you lost credit.

19. When is the best time to schedule an exam section?
The Board recommends that you schedule your examination as early as possible in an examination window. Do not wait and try to schedule an exam section during the last 15 days of an exam window. Most candidates find that if they wait, they cannot schedule until the next exam window.

20. What are the dates on which the examination is given?
You can schedule an examination date during the months of January, February, April, May, July, August, October and November. Exams dates are available six days a week, Monday through Saturday. Very few exam sites have Sunday hours. At this time the exam is also available the first ten days of the blackout months, which are March, June, September, and December.

21. What is the passing score for an examination section?
A candidate who received a score of 75 or higher in any examination section must earn conditional credit for passing the section.

22. I registered for the CPA exam but I have not received my Notice to Schedule (NTS) in my e-mail. What can I do?
The problem may be related to your internet service provider's anti-spam software. This is a problem experienced primarily by AOL, Verizon, Yahoo and Hotmail Users. If you can control your anti-spam software, be sure to designate the NASBA Notification Service (cbtnts@nasba.org) as a trusted sender. If you are using your business e-mail address, make sure to contact your company's system administrator to advise that cbtnts@nasba.org is a trusted sender. If you have done all of the above then please contact NASBA at 1-866-MY-NASBA (1-866-696-2722).

23. In order to gain access to the exam site, is it necessary for my two forms of ID to have my middle name if my NTS has it listed?
Yes, you must have two forms of acceptable ID or you will be denied access to the exam site and will forfeit your appointment and exam fee.

If your ID has first, last and middle name or initial and your NTS has only first and last name you will be allowed into the exam site. NASBA is not printing middle names on the NTSs at this time.

24. My passport reads the same name as what's shown on my NTS: First, Middle, Last. It's just that my driver's license reads Middle Last. Is that alright?
The candidate must have two pieces of identification with the exact same first and last name as her NTS. The middle name may not be on the NTS as NASBA is not printing the middle name on the NTS at this time. They may use their passport as the primary ID, but they will still need a secondary form of ID, which may be a valid credit card with signature or and ATM card with signature (provided her name is exactly as it appears on her passport). She cannot use her driver's license. She will be turned away if she attempts to because of the name issue. She MUST have a recent acceptable photo ID.

25. Does the address on my NTS have to match the address on my ID in order to gain access to the exam site?
No, it does not.

26. What is the exam section ID?
The exam section ID is the number provided on the candidate's NTS. It's right next to the section.

27. What is the jurisdiction and jurisdiction ID number for Maryland?
The jurisdiction is MD and the jurisdiction ID is the tracking number plus enough zeros added to the front the tracking number to equal 15 numbers.

28. How long will it take for my application to be reviewed? Will I be able to take the exam in May if I am graduating in May?
Applications are reviewed according to the date the last required document is received. We do not have expedition services available. You cannot apply until you have received a conferred degree. The conferred degree must appear on the transcript when we receive it or there will be a delay. Keep in mind that everyone graduates in May each year and everyone wants to take the exam in May, this just is not a reality for everyone as the schools take time to post degrees and mail transcripts. The number of transcripts and applications being received and processed by our office is enormous as well and take time to process. Please understand we know how anxious each applicant is to take the exam and we work as quickly as possible but in reality it will most likely be July by the time you will be able to take the exam as you must also be able to locate a site that can accommodate you and you must schedule your examination appointment at least five days in advance of the test date.

Please take a look at and review the candidate bulletin as it has valuable information in it to assist you.

29. What do you tell someone who asks about being grandfathered in prior to the 120/150 rule?
The exemption to which you refer to expired on October 1, 2011. On that date, the law was amended to separate the requirement for examination and the requirement for licensure. 120 hours are now required for exam eligibility and an additional 30 hours to equal 150 semester hours is now required for licensure. The requirements for specific accounting course work and business related course set forth in Code of Maryland Regulations COMAR 09.24.05.03 a. and b. have to be satisfied by a license applicant.

This is the most recent public policy change concerning licensing requirements made by the Maryland General Assembly. This new requirement applies in your situation.

An exam candidate who passed the exam and had been approved to take the exam prior to 2000 must reapply. Please send them the following information via e-mail:

We are unable to pre-review or pre-approve applications and/or educational requirements prior to an official application being made, with all official supporting documents. If you would like a review to be done you can submit the application and have the official supporting documents sent to us. A review will be done and you will receive a letter explaining what if anything you are lacking in to meet our educational requirements.

30. Where can I find information concerning the examination?
The Candidate Bulletin is your best resource. It contains valuable information to assist you in preparing for the examination.

31. Which AICPA Professional Ethics course must I take to obtain my original license in Maryland?
The course can be found on the AICPA website.

You must choose the course for licensure that requires a score of 90%. After you have completed the course you will need to then mail a copy of your ethics completion certificate.

***This is the course that must be taken. NO SUBSTITUTIONS!***

32. What is the new process for registering for the exam and receiving an NTS?
The examination registration process has changed. The state of Maryland will no longer collect money for the examination. You will pay NASBA directly once you receive a payment coupon.

Please be sure to review the information on our website beginning at the link below that contains important updates to the CPA examination registration process.

You will register for the part you are ready to take on our website.

NASBA will then send you a payment coupon as you will pay NASBA for the exam sections. You will create a candidate record in their portal.

NASBA will e-mail you when your NTS is ready to be printed from your candidate portal.

After you receive your NTS you will schedule your appointment with Prometric to take the examination.

To check your scores you will go to our website. If you are having difficulties registering on the state of Maryland’s website please call 410-230-6258 for assistance.

If you are having difficulties after registering on our website please call NASBA at 800-272-3926 or e-mail them for assistance.

LICENSING QUESTIONS

1. I was late in renewing my license; can the late fee be waived?
I am sorry that you were unable to renew your license before the expiration date, however, a licensee can renew their license up to 60 days prior to the expiration date to avoid paying the reinstatement fee. Multiple reminders are sent to each licensee beginning 60 days prior to the expiration date, then 45 days, 30 days, 15 days, and 5 days prior to their expiration date to assist the licensee in avoiding the reinstatement fee. At this time we are not able to waive the reinstatement fee.

A reinstatement fee is charged as soon as midnight arrives on the day you are due to expire.

The online system is available to renew or apply for licenses, exams, etc. seven days a week, 365 days a year as a convenience to our consumers/licensees/applicants/candidates and we are available at 410-230-6258 to answer questions and assist Monday through Friday from 8:00 am to 4:30 pm should you need further assistance.

2. This is my first renewal of my CPA license; do I need CE to renew?
On the first renewal, you do not need to have taken any CE to renew. However, if you did take any you must report it with the first renewal so that it will carry forward to your next renewal. If you do not report it with the first renewal you will not be able to use it for the next renewal.

RECIPROCITY QUESTIONS

RECIPROCAL AND TRANSFER OF GRADES QUESTIONS

1. I have a license in good standing in another state but I do not meet the education requirements for Maryland. Can I get a license in Maryland?
Yes, you can. You will need to:

  1. Submit an application which can be obtained at our webiste - file the reciprocal license application online.
  2. Contact the state in which you took and passed the Uniform CPA exam in, and request that they forward, directly to us your grades verification.
  3. Contact the state in which you are licensed and request that they forward your licensure verification directly to us.

Please mail all documents to the following address:

MD Board of Public Accountancy
500 N. Calvert Street
Third Floor
Baltimore, MD 21202

The state boards of accountancy may e-mail secure PDF documents to DLOPLPiblicAccountancy-DLLR@maryland.gov.

2. I took the exam in another state but I am not licensed. Can I apply for a license in Maryland now?
Yes, you can apply as a transfer of grades applicant.

You must meet the current educational requirements that are in effect in Maryland at the current time.

To apply as a transfer of grades applicant for licensure in the state of Maryland, you will need to submit the following documents:

  1. Submit an application which can be obtained online - Transfer of Examination Scores application. ONLY submit ONE application!
     
  2. Submit an RPE, which can be downloaded on our website: Report of Practical Work Experience (RPE) (Word).

    The RPE must be signed by your endorser in blue ink. Neither you nor your endorser can use a digital signature or typed signature. You can sign the RPE, then scan or fax this form to your endorser after you have signed it.
     
  3. Contact the state in which you took and passed the Uniform CPA exam, and request that they forward your grades verification directly to us.
     
  4. You will need to open, read and review the course subject matter information Chart of Subject Matter (Word) and then complete this checklist: Transfer of Examination Scores Course checklist. You must meet our educational requirements.

    To help expedite the review of your application please submit course descriptions and course syllabi for any courses that are not titled as indicated on the checklist.
     
  5. Contact ALL colleges/universities you have attended and request that they forward directly to us an official copy of your transcripts. We do not accept transferred credits from one college to another. We MUST receive transcripts from every school you have attended.
     
  6. If you have a foreign degree, you must have an educational review done and request the evaluation service forward an official copy of the evaluation directly to us. We accept evaluations of foreign education from NASBA only. You can obtain information pertaining to having an evaluation on the NASBA International Evaluation Service (NIES) website.
     
  7. A copy your Ethics completion certificate. Do not send the original. You must send this to us as AICPA will not send it to us. This course is “Professional Ethics: The AICPA’s Comprehensive Course,” found the AICPA website.

Please mail all documents to the following address:

Maryland Board of Public Accountancy
500 N. Calvert Street, Third Floor
Baltimore, MD. 21202

3. I do not have a CPA at my company. What steps can I take to get my hours verified and endorsed? Do I have to be working for a CPA firm? If there is a CPA firm that audits our firm, can I get them to endorse me since they are aware of the work I do?
Yes, you could ask the CPA firm that audits you if the CPA could endorse your work. If necessary you can also ask a colleague if they are willing to endorse your work.

4. I am applying for reciprocity in another state. I need a verification and/or letter of good standing of my license. How do I obtain it?
If your license is in good standing, please click on the following link to request the verification of your license and grades in the state of Maryland: Request a Verification of Licensure there is no charge for this service and they are mailed daily.

If your license is not currently active or if you are not licensed in Maryland but took the exam in Maryland then you will need to send a written request to the Board asking for a “Verification of Licensure of an expired or inactive license” and/or a “Verification of Grades” certification to the state board of accountancy to which you are applying. There is no charge for this service. You will need to indicate which state board this information should be sent to. The board will send the license and or grades verification directly to the board of accountancy.

5. I sat for and passed the CPA exam under New Hampshire’s (or another state’s) 120 credits. I sat for the first exam in Jan 2006. I am not yet licensed, as I have to gain the experience. Can I transfer to Maryland? If so, what time frame do I have to complete the remaining credits?
You cannot transfer your grades with 120 semester credit hours, as you will need to meet our current requirements. Then, you can apply here for a transfer of grades. You can review the information on a transfer of grades application - transfer of passing scores of the CPA examination from another state board of accountancy.

At this time there is not a timeframe to complete the credits. I suggest when you are ready to
Apply you visit the website to see what is required and if there has been any changes made.

6. Would I need to complete a certain number of CPE credits before becoming licensed in Maryland?
You do not need CPE credits to become licensed; you need those for each renewal period, except for the first renewal.

7. I need a verification of my grades. What do I need to do to obtain this?
If you are not licensed in Maryland but took the exam in Maryland then you will need to send a written request to the board asking for a “Verification of Grades” certification to be sent to the state board of accountancy to which you are applying. You will need to indicate which state board this information should be sent to, your name and the tracking number that was assigned to you. The board will send the grades verification directly to the Board of Accountancy. Please send this request to DLOPLPublicAccountancy-DLLR@maryland.gov.

FIRM QUESTIONS

1. I am trying to print our firm’s PDF of our permit. How do I do this?
Go to our website - Electronic License Portal. Input the responsible charge person’s category, which will be 01, and their registration number and their password. You will see on the screen which PDFs are available to print and may choose which (if there are more than one) to print.

2. Our firm will undergo a name change shortly (one shareholder will be gone and a new one will be added). According to Title 2, Sect 2-408c(1) of the Business Occupations and Professions, Annotated Code of Maryland, we are required to notify the Board of a name change. What do we need to do to have this reflected on our Firm License?
You will need to change the name with SDAT and have a verification of change sent directly to us. You will also need to show that the new shareholder is licensed as a CPA. ***Note: the name of the person in the firm name must be licensed.

3. If a firm is changing their name but not the structure, what must they submit?

  1. Change the name with SDAT, or your state’s equivalent agency.
  2. Have a letter of good standing sent from them to us.
  3. Submit a listing of shareholders and include name, state licensed in and license number.
  4. A revised copy of the articles or organization/partnership agreement showing the name change.
  5. Copy of letter from IRS showing the FEIN number assigned to this name. The new name of the firm must match the FEIN number.
  6. The firm name change request form.

The name change form “Business Name Change Form” (Word) and the shareholder form is located here “Maryland Shareholder Form” (Excel). Complete both forms. You must list your shareholders and all CPAs that work for the firm on this form. No other version will be acceptable.

4. If the responsible charge person doesn’t have a license in Maryland, but he has a current and active license in another state, can we apply for a permit?
You will find up to date information and requirements for a firm permit, the online application and the shareholder’s listing online.

  1. Copies of the Articles of Organization for this firm. (can be e-mailed to Linda.Rhew@maryland.gov).
  2. A Certificate of Good Standing from the state agency from which the firm is registered. Must be in a sealed envelope from the state agency. This is required of firms located out of state. This is not the same as a verification, and this does not come from the board of accountancy.
  3. A verification of the firms permit from the Board of Public Accountancy in which the firm is licensed.
  4. The shareholder listing, which is downloadable online at: Maryland Shareholder Form (Excel) (can be e-mailed to Linda.Rhew@maryland.gov).
  5. A copy of the letter from IRS (SS-4) showing the FEIN associated with this firm name. (can be e-mailed to Linda.Rhew@maryland.gov)

Send all documents to:

MD Board of Public Accountancy
500 N. Calvert Street
Third Floor
Baltimore, MD 21202

5. If our firm name contains names of people, and one or more of the people have left or passed away, can we continue to use their names in the name of the firm?
You can if you have obtained written permission. According to COMAR 09.24.01.06I(4) which provides in pertinent part:

A licensee may not engage in the practice of public accountancy using a professional or firm name or designation which is misleading in any way, about the legal form of the firm, or about those who are partners, members, directors, or shareholders of the firm, or about any other matter. However, names of one or more former partners, members, directors, or shareholders may be included in the name of a firm or its successor, with the written consent of the former partner, member, director, or shareholder.