Maryland CPA Exam
Maryland CPA Exam Requirements
Montgomery College offers courses to assist students who are pursuing qualifications to sit for the Uniform CPA exam. Please consult the Schedule of Classes for official offerings by semester.
General Requirements
The education requirements to qualify to become a candidate to sit for the Uniform
CPA Examination in Maryland are located on the Maryland Board of Public Accountancy websitenew window under CPA Exam Education Requirementsnew window. Specific courses under the Maryland education requirements are available here: Chart of Subject Matternew window.
Please note that as of January 12, 2024, the education requirements have changed.
Applicants may, however, submit applications under the old education requirements
until June 30, 2026. Details are contained on the Board’s website.
Group I
An applicant must have successfully completed 30 semester hours (45 undergraduate
quarter hours) in accounting subjects.
Applicants must have successfully completed 30 undergraduate semester credit hours in accounting and ethics subject matter including the following: one 3-semester credit hour course each in auditing, accounting information systems, U.S. federal income tax and accounting and business ethics; a minimum of nine semester credit hours in financial accounting; and a minimum of nine semester credits in elective accounting courses. Please note that ACCT 221 (formerly AC 201) and ACCT 222 (formerly AC 202) are pre-requisites for all higher-level accounting courses at Montgomery College.
| Group I - Accounting/Ethics Credits (min 30 semester hour credits/45 undergraduate quarter hours) |
Montgomery College Course Description in Catalog (semester hr credits) |
|---|---|
| Auditing (3 sem hrs/4 qtr hrs) | ACCT 240 (formerly AC 215) - Auditing Theory and Practice (4 cr) |
| Accounting Information Systems (3 sem hrs/4 qtr hrs) | ACCT 245 (formerly AC 230) - Accounting Information Systems (3 cr) |
| U.S. Federal Income Tax (3 sem hrs/4 qtr hrs) | ACCT 237 (formerly AC 213) - Federal Income Taxation I - Individual (4 cr) |
| Ethics (3 sem hrs/4 qtr hrs) | ACCT 228 (formerly AC 216) - Ethics and Professionalism in Accounting (3 cr) |
| Financial Accounting (9 sem hrs/12 qtr hrs) | ACCT 221 (formerly AC 201) - Accounting I (4 cr) ACCT 231 (formerly AC 207) - Intermediate Accounting I (4 cr) ACCT 232 (formerly AC 208) - Intermediate Accounting II (4 cr) |
| Elective Accounting Courses (3 sem hrs/4 qtr hrs) | ACCT 222 (formerly AC 202) - Accounting II (4 cr) ACCT 225 (formerly AC 209) - Governmental and Nonprofit Accounting (3 cr) ACCT 235 (formerly AC 217) - Cost Accounting (3 cr) |
| Group II - Business-related Education (min 21 semester hour credits/32 undergraduate quarter hours) |
Montgomery College Course Description in Catalog (semester hr credits) |
|---|---|
| Statistics (3 sem hrs/4 qtr hrs) | BSAD 210 (formerly BA 210) - Statistics for Business and Economics (3 cr) |
| Economics (3 sem hrs/4 qtr hrs) | ECON 201 (formerly EC 201) - Principles of Economics I - Macro (3 cr) ECON 202 (formerly EC 202) - Principles of Economics II - Micro (3 cr) |
| Corporate or Business Finance (3 sem hrs/4 qtr hrs) | ACCT 239 (formerly AC 219) - Business Finance (3 cr) |
| Management (3 sem hrs/4 qtr hrs) | MGMT 101 (formerly MG 101) - Principles of Management (3 cr) |
| Business Law (3 sem hrs/4 qtr hrs) | MGMT 201 (formerly MG 201) - Business Law (3 cr) |
| Marketing (3 sem hrs/4 qtr hrs) | MGMT 211 (formerly MG 103) - Introduction to Marketing (3 cr) |
| Business Communication (3 sem hrs/4 qtr hrs) | COMM 112 (formerly SP 112) - Business/Professional Speech Communication (3 cr) |
| Quantitative Methods (3 sem hrs/4 qtr hrs) | |
| Computer Info Systems (3 sem hrs/4 qtr hrs) | ACCT 245 (formerly AC 230) - Accounting Information Systems (3 cr) (if not used for Group I) |
CPA Planning Worksheet
Individuals who hold a bachelor’s degree in accounting (or a bachelor’s and substantially equivalent coursework in accounting) are eligible to sit for the uniform CPA Exam in Maryland if they meet Group I education requirements. They are eligible for licensure if they also meet Group II business-related education requirements and a total of 150 credits hours of study.
Use this (unofficial) worksheet (PDF, 
) to document your progress toward fulfilling exam and licensure requirements by documenting
the courses you have taken and have yet to take. Send a completed copy along with
an unofficial copy of your transcripts to an Accounting Certificate Advisor (Dr. Kathryn Klose or Dr. Jeffrey Hillard) who will review your worksheet.
Once your worksheet is reviewed, return the Accounting Certificate Pagenew window to create your Accounting Certificate Planning Worksheet, and resume the certificate
application process.
Additional Information & Requirements
- Maryland Board of Accountancenew window
- Forms & Feesnew window
Experience Requirement:
There is a 2,000 hour experience requirement for those applying for an initial license after October 1, 2000. The applicable form is available at Board of Public Accountancy - CPA Experience Formnew window.
CPA Examination Application:
See related information and at Taking the Exam - Public Accountancynew window.
ADA Accommodations:
See related information at ADA Compliance - CPA Examination - Public Accountancynew window.
International Students:
The academic credentials of applicants who have earned accounting and/or business-related
degrees from foreign colleges or universities must be evaluated to determine whether
the foreign educational preparation fulfills Maryland's education requirements. The
NASBA International Evaluation Service (NIES)new window is the only acceptable evaluation service for foreign transcripts. There are no exceptions. Any other evaluation
will be denied. Applicants must request a course-by-course evaluation to be done for
the purpose of taking the Uniform CPA Examination in Maryland.
It is helpful to have completed the NASBA evaluation prior to applying to the MC Accounting
Certificate. The evaluation will assist you in understanding what academic gaps remain
in your preparation to qualify to sit for the CPA Exam. Your MC Advisor will also
be able to advise you according to the evaluation results.