4 hours of ethics CPE, per 2-yr period, for CPAs licensed in Maryland.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 2-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours of professional ethics. Ethics hours cannot be carried forward to a future ethics requirement.
Four hours of professional ethics in each two-year licence period, within the 80-hour total.
Regulatory ethics, AICPA ethics, Circular 230 ethics and behavioural ethics all qualify. There is no Maryland-specific ethics course requirement and the Board accepts NASBA-registered sponsors. Note that the AICPA ethics course taken for initial licensure does not earn CPE credit.
Renewal is biennial based on your date of issuance rather than a fixed statewide date. You report the education earned since your previous renewal application date, and only hours earned up to the date you file the renewal may be reported — hours earned after filing count toward the next renewal.
Yes, and generously. All hours in excess of the 80 required may be carried forward to the subsequent period. Ethics hours beyond the required four cannot be carried forward to meet a future ethics requirement, but they do count toward the total hours.
Licensees renewing for the first time do not have to report any CPE. All licensees must report at least 80 hours at the time of their second renewal.
Maryland Board of Public Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.