Core CPE Requirements
The Maryland Board of Public Accountancy requires all active CPA licensees to complete 80 hours of continuing professional education (CPE) per biennial period. For even-year renewers, the current reporting period runs January 1, 2025 through December 31, 2026.
2025–2026 biennial period at a glance:
- 80 hours total — across the 2-year period (Jan 1, 2025 – Dec 31, 2026)
- 4 hours ethics — included within the 80-hour total
- No annual minimum — all 80 hours may be earned in either year
- No self-study cap — 100% self-study from NASBA-approved providers is permitted
- Carryover: up to 80 excess hours — applied to the 2027–2028 period
- First renewal exception — newly licensed CPAs are exempt from the full 80-hour requirement at first renewal
Maryland's biennial structure gives you flexibility: you can spread hours across two years or front-load CPE in 2025. There is no per-year minimum — but leaving all 80 hours until the second half of 2026 is high risk. Most NASBA-approved courses cap daily credit at 8 hours; you would need 10+ full course days to complete 80 hours from scratch in late 2026.
The December 31, 2026 Deadline Explained
Maryland's even-year biennial CPE cycle ends December 31, 2026. All 80 CPE hours must be completed — certificates dated — by that date.
- December 31, 2026: All CPE hours must be completed. Certificates must be dated within the January 1, 2025 – December 31, 2026 period.
- License renewal: The Maryland Board of Public Accountancy sends renewal notices near your expiration date. Renew through the Maryland Department of Labor's online portal (labor.maryland.gov) before the renewal deadline — typically December 31.
- CE audits: If selected, you must use the NASBA CPE Audit Service to upload certificates. Proactively set up your NASBA account so documentation is ready.
Even-year vs. odd-year deadline: Maryland CPAs renew on different biennial cycles. Even-year licensees (current period: 2025–2026) must complete CPE by December 31, 2026. Odd-year licensees (current period: 2026–2027) have their deadline December 31, 2027. Check your renewal certificate or the MD Board portal to confirm which cycle applies to your license.
Ethics CPE Requirement
Maryland requires 4 hours of professional ethics CPE per biennial period, included within the 80-hour total.
- Ethics courses must be from a NASBA-approved sponsor
- No Maryland-specific state law ethics course is required — any professional ethics program qualifies
- Qualifying topics include: professional conduct, independence, integrity, objectivity, conflicts of interest, corporate governance ethics, and public accountancy rules
- Ethics carryover: Ethics hours cannot be carried forward to satisfy the next period's 4-hour ethics requirement, even though general CPE hours can carry over up to 80 hours
- You must earn fresh ethics CPE in each biennial period
Compared to DC metro states: Maryland (4 hrs ethics/biennial) matches Virginia (4 hrs/triennial — effectively less per year). DC requires 4 hours per biennial period. New Jersey requires 4 hours of ethics per triennial period. Pennsylvania requires 4 hours per biennial period, including a 2-hour state-specific ethics course.
NASBA CPE Audit Service — New Requirement Since September 2025
Effective September 1, 2025, Maryland CPAs selected for a CE audit by the Maryland Board of Public Accountancy must use the NASBA CPE Audit Service to upload and submit CPE documentation.
- Create an account at nasba.org (or log in with existing credentials)
- Enter each CPE course individually: provider name, course title, field of study, hours, completion date
- Upload your certificate of completion for each course when requested for audit
- You are not required to proactively upload all CPE — but setting up your account and logging courses now means you are audit-ready at any point
- Paper submissions are no longer accepted for CPAs under CE audit in Maryland
Maryland introduced NASBA CPE Audit Service requirements in the same wave as South Carolina and several other states in 2024–2025. This centralizes verification and allows the Board to cross-check CPE records digitally.
Action item for 2026 deadline: If you have CPE certificates from 2025 and early 2026 sitting in a folder, enter them into NASBA now. Should the Board select you for audit, you will have hours already documented rather than scrambling to compile two years of records under a deadline.
Carryover Rules
Maryland allows up to 80 excess CPE hours to carry forward from one biennial period to the next.
- If you complete 120 hours in the 2025–2026 period, you may apply up to 80 excess hours toward the 2027–2028 requirement
- With an 80-hour carryover, you would need zero additional CPE in the next period — though ethics (4 hrs) must still be freshly earned
- Hours beyond the 80-hour carryover cap are forfeited — you cannot bank more than 80
- Ethics hours cannot be carried forward as a substitute for the next period's 4-hour ethics requirement
Maryland's 80-hour carryover cap is one of the most generous in the country — equivalent to a full period's hours. CPAs who earn 160 hours in one period effectively pre-fund two periods of general CPE (minus ethics each period).
First-Renewal Exemption
Maryland waives the full 80-hour biennial CPE requirement for a CPA's first license renewal. If you received your Maryland CPA license after January 1, 2025 (i.e., during the current 2025–2026 biennial period), you are not required to complete the full 80 hours before December 31, 2026.
- New licensees should still complete CPE appropriate to their practice — the exemption reduces quantity, not the expectation of professional competence
- Confirm your specific renewal requirements through the Maryland Board of Public Accountancy portal
- The first renewal exception applies only once; all subsequent renewals require the full 80-hour biennial CPE
Accepted CPE Providers
Maryland accepts CPE from providers that meet NASBA quality standards:
- NASBA National Registry of CPE Sponsors — primary list for self-study and webinar providers
- AICPA — all AICPA programs qualify
- Maryland Association of CPAs (MACPA) — all MACPA programs qualify
- Other state CPA societies — accepted if they meet NASBA standards
- College/university courses — undergraduate or graduate level at accredited institutions, at a rate of 15 semester hours = 1 CPE credit
For self-study courses, the provider must offer a final exam or post-test to earn CPE credit. Programs with no assessment do not qualify. Maryland has no self-study cap — you may complete all 80 hours through qualified self-study.
Record-Keeping Requirements
Maryland CPAs must retain CPE records — certificates of completion or attendance confirmation — for at least 5 years. Required documentation for each CPE activity includes:
- Certificate of completion or attendance confirmation from the provider
- Course title, sponsor/provider name, field of study, CPE credit hours
- Completion date (must fall within the applicable biennial period: Jan 1, 2025 – Dec 31, 2026)
Audit risk: Maryland Board CE audits can occur after renewal, not just at renewal time. Maintain local copies of all certificates even after uploading to the NASBA CPE Audit Service. Digital copies stored in cloud services (Google Drive, Dropbox) satisfy the retention requirement.
Frequently Asked Questions
How many CPE hours do Maryland CPAs need?
80 hours per biennial (2-year) period. For even-year renewers, the current period is January 1, 2025 – December 31, 2026. Ethics: 4 hours per period. No self-study cap. Up to 80 excess hours carry over.
What is the CPE deadline for Maryland CPAs in 2026?
December 31, 2026 — for even-year biennial licensees. All 80 CPE hours must be completed by that date. Odd-year licensees have until December 31, 2027.
Does Maryland require ethics CPE?
Yes — 4 hours per biennial period, included within the 80-hour total. Any NASBA-approved professional ethics course qualifies. Ethics hours cannot be satisfied by carryover from a prior period.
When is the Maryland CPA license renewal deadline?
Maryland CPA licenses renew biennially, with the period ending December 31 of even or odd years depending on your cycle. Renew through the Maryland Department of Labor's online portal at labor.maryland.gov. Complete CPE before renewing.
Can Maryland CPAs carry over excess CPE hours?
Yes — up to 80 excess CPE hours from one biennial period may apply to the next. Hours beyond 80 are forfeited. Ethics hours (4 hrs/period) still need to be freshly earned each period.
Does Maryland have a self-study CPE limit?
No. Maryland has no percentage cap on self-study CPE. All 80 hours may be completed through NASBA-approved self-study providers. Courses must include a final exam to earn credit.
What is the NASBA CPE Audit Service and does Maryland require it?
The NASBA CPE Audit Service is the documentation platform Maryland CPAs must use if selected for a CE audit (required since September 1, 2025). Set up your account at nasba.org and log your courses proactively so you are audit-ready.
Does the 80-hour requirement apply to first-time Maryland CPA renewals?
No. Maryland waives the full 80-hour biennial CPE requirement for CPAs at their first license renewal. Newly licensed CPAs in the 2025–2026 period are not required to complete the full 80 hours for this renewal.
What CPE providers does Maryland accept?
NASBA National Registry providers, AICPA, MACPA, and other state CPA societies meeting NASBA standards. Self-study requires a post-test. College courses may qualify at 15 semester hours = 1 CPE credit.
What records do Maryland CPAs need to keep?
Retain certificates of completion for at least 5 years. Each record must include provider name, course title, field of study, hours, and completion date. Keep local copies even after uploading to the NASBA CPE Audit Service.
What happens if a Maryland CPA misses the CPE deadline?
Failure to complete CPE or renew on time may result in license suspension or civil penalties from the Maryland Board. There is no automatic grace period. Contact the Board proactively if you anticipate falling short.
How does Maryland compare to DC metro states for CPE requirements?
Maryland (80hr biennial, Dec 31 even years, 4hr ethics, no self-study cap) sits mid-range. Virginia requires 120hr triennial. DC requires 80hr biennial. NJ requires 120hr triennial (odd years). PA requires 80hr biennial (odd years) with 20hr/yr annual minimum.
Multi-State CPAs: Maryland + Another State
Maryland's large DC metro CPA population means many licensees hold licenses in Virginia, DC, Pennsylvania, or New Jersey simultaneously. Key considerations:
- MD + VA: Both have December 31 CPE deadlines. VA uses a rolling 3-year period (120 hrs); MD is a 2-year period (80 hrs). Hours earned for MD's biennial count toward VA's triennial. Track which hours qualify for each state's specific requirements — VA's 4-hr ethics/triennial and any A&A requirements must be met independently.
- MD + DC: Near-identical structures — both 80hr biennial, Dec 31, 4hr ethics per period. CPE earned for one generally satisfies the other; verify with each Board as rules evolve.
- MD + PA: MD's 2026 deadline (even-year) and PA's 2027 deadline (odd-year) are offset — useful for spreading CPE costs and scheduling. PA adds a 20-hour annual minimum within its 80-hr biennial; MD has no annual minimum.
- MD + NJ: NJ requires 120 hours per triennial period (odd-year deadline). NJ also has a 2-hour state-specific New Jersey Law and Ethics course requirement. The two states' deadlines do not align — plan each renewal cycle separately.
- Substantial equivalency: Maryland is NASBA substantial-equivalency compliant. CPAs whose principal place of business is in another substantial-equivalency state may qualify for Maryland's non-resident privilege — but must still meet their home state's CPE requirements and Maryland's ethics standards.