Maryland CPA CPE Requirements 2026: 80 Hours Every Two Years

Maryland CPAs must complete 80 hours of qualifying continuing education in each two-year license term, including four hours of professional ethics. The hours must be finished before the renewal application is submitted, and Maryland lets you carry up to 80 hours forward into the next term. This guide explains the rule in COMAR 09.24.02, the caps on peer review, publications and teaching, and how the first renewal works. For a comparison across states, see our CPA CPE requirements guide.

Maryland CPE requirements at a glance

How the two-year term works

Maryland licenses run on a fixed two-year cycle, and the Board says licensees can report CE earned in the two years before the license's expiration date. The 80 hours must be complete before you apply to renew, so do not leave your learning to the renewal window itself. Your own expiry date depends on when your license was issued, so look it up on your license record and count back two years to set your study window.

Ethics in Maryland

You need four hours of professional ethics in every two-year term. The Board describes this as the only subject requirement for CE, which means the other 76 hours can be on any qualifying technical or non-technical subject. Ethics hours above four cannot be carried forward to meet the ethics requirement in a later term, although they can count toward the general 80 hours. The pages we reviewed do not say that the ethics course must be specific to Maryland. Our overview of ethics CPE for CPAs explains what usually counts as ethics in other states.

What counts as qualifying CE

The Board lists accepted formats including online courses, webinars, classroom learning, publishing, lecturing and teaching, and it links to the NASBA field-of-study list for the subjects. Maryland sets no cap on group programs or self-study. For electronic self-study, the course must have a learning objective and a final assessment requiring at least two correct answers. University credit converts at 15 hours per semester hour and 10 hours per quarter hour.

Caps that apply

COMAR sets limits per license period on some activities: peer review is capped at 16 hours, publications at 10 hours each and 40 hours in total, and teaching or lecturing at 45 hours, for the first presentation only. If you write or teach, keep records of the date, audience and content so that you can show your hours and stay within the caps.

Carryover and the first renewal

Maryland is more generous on carryover than many states. You can carry up to 80 hours into the next term, and hours beyond the 80-hour renewal and 80-hour carryover limits are not counted. On the first renewal the 80-hour requirement does not apply, but up to 80 hours earned in the initial term can be carried forward, and only if they are reported on the first renewal application. Hours not reported then cannot be used for the second renewal, so report everything you have even if you are exempt from the minimum.

Providers and documentation

The Board does not approve providers. It accepts courses from sponsors on the NASBA CPE Registry, and a sponsor's completion certificate is enough documentation. Courses from other providers are allowed but need more documentation and are evaluated at the time of audit. Our explainer on what NASBA does shows how the registry works, and our list of online CPE providers compares options.

A planning example

A sensible plan for a two-year term is 40 hours a year, with the four ethics hours completed in the first year. If you finish more than 80, report the surplus: up to 80 hours can be carried forward, and the Board says hours above the renewal and carryover limits are not counted. Check with the Board how carried hours are applied to your next term before you rely on them to reduce your study load.

Check before you rely on this page

Some of Maryland's Board pages are on older web addresses, and exact period dates depend on each licensee's fixed expiration date. Confirm your dates and any recent changes with the Board of Public Accountancy before you register for courses.

Frequently asked questions

How many CPE hours do Maryland CPAs need?

80 hours of qualifying continuing education in each two-year license term, including 4 hours of professional ethics.

Can I carry hours forward in Maryland?

Yes, up to 80 hours can be carried to the next term.

Do new CPAs need CE at their first renewal?

No. The 80-hour requirement does not apply to the first renewal, but you can carry up to 80 earned hours forward if you report them.

Does Maryland approve CPE providers?

No. The Board accepts NASBA CPE Registry sponsors and evaluates other providers at audit.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Maryland Board of Public Accountancy continuing education pages (labor.maryland.gov) and COMAR 09.24.02, checked October 2026.