Certified Public Accountants - Licensure - Qualifications
HB0657 would revise Maryland’s licensing standards for certified public accountants by changing both the education and experience pathways an applicant may use to qualify for a CPA license. The bill replaces the current single 150-semester-hour education model with three alternative routes: a master’s degree with an accounting concentration plus one year of practical experience; a bachelor’s degree plus 30 additional accounting credits and one year of practical experience; or a bachelor’s degree with an accounting concentration plus two years of practical experience. It also updates the practical work experience rules to allow up to six years to accumulate the required experience and specifies that qualifying experience may be obtained in government, industry, academia, or public practice under appropriate supervision.
The bill would amend Sections 2-302 and 2-303 of the Business Occupations and Professions Article, which governs CPA licensure in Maryland. It would change the educational threshold for taking the CPA exam from completion of 120 semester hours to holding a baccalaureate or higher degree, while establishing the new alternative licensure pathways described above. The bill also preserves the Board’s authority to determine whether coursework is the substantial equivalent of an accounting major and to recognize approved institutions or accrediting bodies. If enacted, the changes would take effect October 1, 2026.
The overall sentiment appears neutral to favorable based on the bill’s introduction and subject matter, but there is limited public record in the provided materials because there were no committee transcripts or recorded votes. The bill was introduced in the House and later withdrawn by the sponsor, suggesting it did not advance through the legislative process in this form. Because no floor debate or committee testimony is available here, there is no documented opposition or support to assess beyond the bill’s apparent policy goal of broadening licensure pathways.
The main point of potential contention is the shift away from a uniform 150-credit-hour requirement toward multiple education-and-experience combinations. Supporters would likely view this as a modernization effort that creates more flexible routes into the profession and may help address workforce shortages. Critics could argue that reducing or diversifying the educational benchmark may affect consistency in CPA preparation or professional standards, although the bill still retains substantial accounting coursework and supervised experience requirements.
HB0657 would amend Maryland’s CPA licensure statutes in the Business Occupations and Professions Article by creating alternative education-and-experience pathways to licensure and revising the practical experience rules. It would affect applicants for CPA licensure, the State Board of Public Accountancy, and educational institutions whose accounting programs may be used to satisfy the new requirements.
The available record suggests a generally neutral-to-supportive policy intent, focused on making CPA licensure more flexible and accessible, but there is no committee testimony or vote history in the provided materials to show organized support or opposition. The bill’s withdrawal by the sponsor indicates it did not move forward, but not necessarily because of clear opposition in the record provided.
The likely controversy is whether Maryland should continue relying on a traditional 150-credit-hour model or allow multiple pathways based on a mix of degree level, accounting concentration, and supervised experience. Supporters would likely favor the bill as a workforce and access measure, while opponents may worry about lowering or fragmenting professional standards for certified public accountants. The Board’s discretion over curriculum equivalency and approved institutions may also be a point of concern for those seeking clearer statewide standards.