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HB0887 amends Maryland’s rules for reciprocal licensure and practice privileges for certified public accountants licensed in other states. The bill changes the qualification standard for out-of-state CPAs seeking to practice in Maryland by requiring that the individual’s original state license be based on passage of the Uniform CPA Examination, rather than relying on the prior NASBA substantial-equivalency verification framework. An out-of-state CPA whose principal place of business is outside Maryland and who meets the revised criteria is exempt from Maryland’s general licensing requirement and may exercise the full privileges of a Maryland-licensed CPA.
The bill also preserves and clarifies several conditions attached to the practice privilege. Out-of-state practitioners and any firm employing them must consent to Maryland Board jurisdiction and disciplinary authority, comply with Maryland public accountancy laws and regulations, and stop practicing in Maryland if the home-state license becomes invalid. The bill confirms that qualifying practitioners may offer services by mail, telephone, or electronic communication without prior notice, fee, or submission to the Board, and it maintains limits on attest services for sole practitioners using the practice privilege unless those services are performed through a properly permitted firm. The act takes effect October 1, 2025.
HB0887 narrows and simplifies the statutory pathway for out-of-state CPAs to practice in Maryland by replacing the prior substantial-equivalency verification language with a requirement tied to passage of the Uniform CPA Examination. It amends § 2-321 of the Business Occupations and Professions Article, while leaving the general rule in § 2-301 that Maryland licensure is required unless an exemption applies. The practical effect is to update reciprocal practice rules for accountants, affecting out-of-state CPAs, their firms, and the Maryland Board of Public Accountancy’s enforcement and oversight authority.
The available record shows no committee transcript, recorded vote, or other debate materials, so there is no direct evidence of opposition or support from floor or committee discussion. Based on the bill text, the measure appears technical and professional-regulatory in nature, suggesting a generally administrative rather than controversial policy change. The absence of recorded votes or discussion snippets limits any stronger inference about legislative sentiment.
No specific points of contention are documented in the provided materials. The main policy choice reflected in the bill is the shift away from NASBA’s substantial-equivalency verification toward a more direct Uniform CPA Examination-based qualification standard for reciprocal practice. If there were concerns, they would likely center on whether the revised standard is more or less restrictive for out-of-state accountants and whether it adequately protects Maryland’s regulatory oversight, but those concerns are not explicitly stated in the record provided.