Transfer Your CPA / Accounting License to Maryland: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) ↗
Yes — Maryland recognizes substantial equivalency, so the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) issues a reciprocal CPA license to any CPA already licensed and in good standing in another state. The Uniform CPA Examination is not retaken; passage is confirmed when your current board sends verification of your CPA licensure and examination scores to the Maryland Board. Maryland does not impose a separate state ethics or rules exam on reciprocal applicants (its initial-licensure pathway requires the AICPA Professional Ethics course at 90%).. Application fee: $75–$99 ($75 application-for-reciprocity fee plus $24 license fee on approval; nonrefundable. Home-state verification of licensure/exam scores may carry a separate fee charged by that board).
Moving to Maryland from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Maryland recognizes substantial equivalency, the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Maryland is not becoming your principal place of business — you are serving Maryland clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Maryland license at all. Apply for the reciprocal license when Maryland is where you will actually be based.
Maryland grants a reciprocal CPA license to any CPA holding an active license in a substantially-equivalent US jurisdiction (all 55 boards are substantially equivalent), verified through the home board's confirmation of licensure and exam scores — not a named partner list. The state baseline for initial licensure is 150 semester hours plus the AICPA Professional Ethics comprehensive course (min. 90%); reciprocal applicants normally satisfy education and ethics through their existing license. Separate from this license transfer, an out-of-state CPA whose principal place of business is elsewhere may practice in Maryland under practice privilege/mobility with no Maryland license; the reciprocal license is needed when Maryland becomes the principal place of business.
Maryland requirements at a glance
| Exam | The Uniform CPA Examination is not retaken; passage is confirmed when your current board sends verification of your CPA licensure and examination scores to the Maryland Board. Maryland does not impose a separate state ethics or rules exam on reciprocal applicants (its initial-licensure pathway requires the AICPA Professional Ethics course at 90%). |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
|
| Fees | $75–$99 ($75 application-for-reciprocity fee plus $24 license fee on approval; nonrefundable. Home-state verification of licensure/exam scores may carry a separate fee charged by that board) |
| Processing time | Board does not publish a processing time; review begins only when the last required document (home-state verification) is received, and no expedited service is offered |
Step by step
- Confirm Maryland's current requirements on the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) website — rules change.
- Submit the reciprocity/endorsement application to the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold an active CPA license in another US jurisdiction (substantial equivalency).
- Have your home board send verification of licensure and CPA examination scores directly to the Maryland Board.
- File the reciprocal license application online through the Maryland Board's licensing system.
- Pay the fees ($75–$99 ($75 application-for-reciprocity fee plus $24 license fee on approval; nonrefundable. Home-state verification of licensure/exam scores may carry a separate fee charged by that board)) and allow Board does not publish a processing time; review begins only when the last required document (home-state verification) is received, and no expedited service is offered.
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Maryland:
Frequently asked questions
Does my CPA license transfer to Maryland?
Yes — Maryland recognizes substantial equivalency, so the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) issues a reciprocal CPA license to any CPA already licensed and in good standing in another state. The Uniform CPA Examination is not retaken; passage is confirmed when your current board sends verification of your CPA licensure and examination scores to the Maryland Board. Maryland does not impose a separate state ethics or rules exam on reciprocal applicants (its initial-licensure pathway requires the AICPA Professional Ethics course at 90%).. Application fee: $75–$99 ($75 application-for-reciprocity fee plus $24 license fee on approval; nonrefundable. Home-state verification of licensure/exam scores may carry a separate fee charged by that board).
Do I have to retake the CPA Exam to get licensed in Maryland?
No. The Uniform CPA Examination is not retaken; passage is confirmed when your current board sends verification of your CPA licensure and examination scores to the Maryland Board. Maryland does not impose a separate state ethics or rules exam on reciprocal applicants (its initial-licensure pathway requires the AICPA Professional Ethics course at 90%)..
Do I even need a Maryland CPA license, or does mobility cover me?
If Maryland is not your principal place of business, practice privilege (mobility) usually lets you serve Maryland clients with no Maryland license, notice, or fee. You apply to the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) for a reciprocal license when Maryland becomes where you are principally based.
What does a Maryland reciprocal CPA license cost?
$75–$99 ($75 application-for-reciprocity fee plus $24 license fee on approval; nonrefundable. Home-state verification of licensure/exam scores may carry a separate fee charged by that board) ($75 application-for-reciprocity fee plus $24 license fee on approval; nonrefundable. Home-state verification of licensure/exam scores may carry a separate fee charged by that board).
How long does the Maryland reciprocity process take?
Board does not publish a processing time; review begins only when the last required document (home-state verification) is received, and no expedited service is offered — Board does not publish a processing time; review begins only when the last required document (home-state verification) is received, and no expedited service is offered.
How does Maryland's education requirement affect a reciprocal CPA license?
Maryland's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing).
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Maryland Board of Public Accountancy — Apply for an Original License via Reciprocity ↗ (accessed 2026-07-21)
- Maryland Board of Public Accountancy — Forms & Fees ($75 reciprocity application, $24 license fee) ↗ (accessed 2026-07-21)
- Maryland Board of Public Accountancy — Licensing FAQs (150 hours, AICPA ethics course, reciprocity process) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]