Maryland CPA CPE Requirements (2026): 80 Hours Every 2 Years
Requirements Overview
Maryland requires 80 hours of continuing professional education each two-year license period. Unlike many states, the biennial cycle is based on the date of initial license issuance rather than a fixed calendar period, so each CPA's deadline is different. The 80 hours must include at least 4 hours of professional ethics, and the original AICPA ethics licensing course does not satisfy this requirement.
Maryland accepts courses from providers on NASBA's National Registry and the Quality Assurance Service. Partial credit is available in 0.2-hour units after the first full hour is earned. Instructor credits are limited to 45 hours per reporting period, and published materials cap at 10 hours per article with a 40-hour period maximum.
Up to 80 excess hours can roll forward to the next renewal period, making Maryland one of the more generous states for carry-over. However, excess ethics hours only count toward the total — they cannot satisfy the 4-hour ethics requirement for a future period. Documentation must be retained for four years, and licensees can only report hours earned up to the date they file their renewal application.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Professional Ethics | 4 | Every renewal | 4 hours must be completed each two-year period. Excess ethics hours count as ordinary CE but cannot satisfy future ethics requirements. Original AICPA ethics licensing course does not qualify. |
Renewal Pathways
Exemptions
- Inactive Status — Inactive status CPAs are not required to complete CPE. Must meet reinstatement requirements to return to active status.Must complete 80 hours in 2 years preceding reinstatement, including 4 hours ethics
How You Can Complete Your CE
Maryland CPE Rules & Limits
Details specific to Maryland that generic CE guides tend to miss:
- Carry-over — Up to 80 excess hours beyond the mandatory 80 can roll forward to the next renewal period. Ethics hours earned in excess cannot satisfy the 4-hour ethics requirement for a future period but count toward total hours.
- Instructor credits limited to 45 hours in a reporting period. First-time instruction: 3 credits per presentation hour.
- Published materials: 10 hours max per article, 40 hours max per reporting period.
- Peer review: 16 hours max total (12 for engagement reviews, 16 for system reviews).
- Volunteer work: 8 hours max per reporting period with documented verification.
- University courses: 15 CPE per semester hour; 10 CPE per quarter hour.
- Partial credit in 0.2 hour units after first full hour earned.
- Documentation must be retained for 4 years.
- Prohibited subjects: self-realization, spirituality, personal health/fitness, sports/recreation, foreign languages/cultures.
- CE hours can be amended within 30 days of application filing.
- Licensees may only report credit hours earned up to the date the renewal application is filed.
Provider Requirements
Maryland accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service.
Tips for Maryland CPAs
- Your renewal date is tied to your original license issuance date, not a fixed calendar cycle — verify your specific deadline with the Board.
- Excess ethics hours count as regular CPE but cannot fulfill future ethics requirements, so complete exactly 4 ethics hours each cycle.
- Maryland's generous 80-hour carry-over lets you bank surplus hours — useful if you anticipate a demanding year ahead.
- You can only report hours earned before filing your renewal application, so do not plan to complete CPE after submitting.
Sources
Each figure on this page is taken directly from the Maryland Board of Public Accountancy's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.