The Maryland Society of Accounting and Tax Professionals (MSATP) took a strong stance on advancing the accounting profession as representatives testified before the Senate Education, Energy, and the Environment Committee on January 30, 2025, advocating for Senate Bill 51. This important legislation aims to streamline CPA mobility requirements, making it easier for qualified CPAs from other states to practice in Maryland.
MSATP Executive Director Giavante’ Hawkins testified alongside MACPA leadership and bill sponsor Senator Ellis, reinforcing the organization’s strong commitment to modernizing Maryland’s CPA practice privileges. Senate Bill 51 seeks to streamline reciprocal licensing requirements, aligning them with the universal standard of passing the Uniform CPA Examination, rather than imposing additional state-specific verifications. This change aims to enhance CPA mobility, reduce unnecessary barriers, and ensure consistency in professional licensing.
Why This Matters Now More Than Ever
The accounting profession is at a critical juncture. As states begin to reevaluate the traditional 150-hour education requirement for CPA licensure, mobility reform becomes increasingly important. These changes reflect growing recognition that rigid educational requirements may create unnecessary barriers to entry while not necessarily enhancing professional competency.
Maryland’s SB51 aligns with this national momentum toward modernizing CPA requirements. By focusing on the Uniform CPA Exam as the key qualification metric, rather than varying state-specific requirements, the bill acknowledges that professional competency can be demonstrated through standardized testing and practical experience.
Key Changes Proposed by SB51
The legislation would modify current requirements by:
- Recognizing CPAs licensed in other states who have passed the Uniform CPA Examination
- Eliminating the need for NASBA verification of state requirements
- Maintaining strong professional standards while reducing bureaucratic barriers
Impact on the Profession
This reform comes at a crucial time when the accounting industry faces:
- A growing shortage of CPAs nationwide
- Increasing demand for cross-state services in our digital economy
- Evolution in educational approaches to professional qualification
- Need for greater workforce mobility and flexibility
The bill preserves critical consumer protections by requiring out-of-state CPAs to:
- Submit to Maryland Board jurisdiction
- Comply with state regulations
- Cease practice if their home state license becomes invalid
MSATP remains committed to supporting legislation that enhances professional mobility while protecting public interest. Senate Bill 51, scheduled to take effect October 1, 2025, represents a significant step toward modernizing CPA practice requirements while maintaining high professional standards.
