All jurisdictions / MD
Maryland: CPA ethics CPE requirement
Maryland Board of Public Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
| Ethics required | 4 hours every 2 year(s) |
|---|---|
| Cycle notes | 80 hours per biennial renewal including 4 hours of professional ethics (COMAR 09.24.02). |
| Field of study accepted | Regulatory Ethics or Behavioral Ethics |
| Self-study permitted for ethics | Yes |
| Accepts National Registry sponsors | Yes |
| Board course approval required | No |
| Separate sponsor registration | No |
| Minimum passing score | 70% |
| Notes | Board does not pre-approve programs or sponsors; accepts National Registry and QAS providers (NASBA summary rev. 11/26/2025). Self-study credit granted in 0.2 increments. Maryland participates in NASBA CPE Audit Service. |
| Sources | |
| Verified | 2026-09-09 (partial) |
Courses for Maryland
No course is available for this jurisdiction yet.