Maryland legislation · 2025 Regular Session
Maryland HB887: Accountants - Licensed Out-of-State Practice Privileges - Qualifications
Status: Chaptered, May 6, 2025
Altering the qualifications for an individual licensed as a certified public accountant in another state to practice certified public accountancy in the State by requiring that the individual must have passed the Uniform CPA Examination when qualifying for the license in the other state.
What the bill says
An act concerning Accountants - Reciprocal Licenses Licensed Out-of-State Practice Privileges - Qualifications FOR the purpose of altering the qualifications for an individual licensed as a certified public accountant in another state to practice certified public accountancy in the State; and generally relating to reciprocal licensure requirements for the practice of certified public accountancy…
From the enrolled text, May 8, 2025:
AN ACT concerning Accountants - Reciprocal Licenses Licensed Out-of-State Practice Privileges - Qualifications FOR the purpose of altering the qualifications for an individual licensed as a certified public accountant in another state to practice certified public accountancy in the State; and generally relating to reciprocal licensure requirements for the practice of certified public accountancy. BY repealing and reenacting, without amendments, Article - Business Occupations and Professions Section 2-301 Annotated Code of Maryland (2018 Replacement Volume and 2024 Supplement) BY repealing and reenacting, with amendments, Article - Business Occupations and Professions Section 2-321 Annotated Code of Maryland (2018 Replacement Volume and 2024 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article - Business Occupations and Professions 2-301. Except as provided in § 2-321 of this subtitle, an individual shall be licensed by the Board before the individual may practice certified public accountancy in the State. 2-321. (a) In this section, "practice certified public accountancy" includes the practice of public accountancy. (b) (1) An individual whose principal place of business is outside the State is exempt from the licensing requirement under § 2-301 of this subtitle and shall be considered to have qualifications that are substantially equivalent to a licensee if THE INDIVIDUAL: Ch. 407 2025 LAWS OF MARYLAND (i) …