This page provides essential information for our members on maintaining their professional licenses, ensuring compliance with the latest regulations, and staying up-to-date with continuing professional education (CPE/CE) requirements.
Licensing Requirements
Maryland State Tax Preparer
Maryland State Tax Preparer Licensing Requirements
- Total CE Hours: 16 hours of continuing education every two years.
- Ethics Requirement: Two of the four Maryland State tax–related CE hours may be satisfied by a federal or state ethics course.
- Reporting Period: Two‑year period based on the date of initial registration or last renewal (renewal occurs biennially).
- Subject Areas: Four of the 16 hours must be in Maryland State tax-related subjects. Two of the four Maryland hours may be satisfied by a federal or state course in ethics.
To maintain an active license in Maryland, Tax Preparers must adhere to the following requirements:
CPE Documentation
Maryland State Tax Preparers are required to maintain documentation of their CE activities, which should include:
- Name of the sponsoring organization
- Title and description of the course
- Date(s) of the program
- Number of CE hours earned
License Renewal
Maryland State Tax Preparers are required to maintain documentation of their CE activities, which should include:
- Renewal Cycle: Registrations are issued for a two‑year period from the date of issuance. You must renew every two years (biennially) before your current registration expires.
- Renewal Fee: The renewal fee is $100, payable at the time you submit your renewal application.
- Online Renewal: You can submit your renewal application and payment through the DLLR online portal—click “Renew Your License, Permit or Certificate” on the Board of Individual Tax Preparers site (or go directly to https://www.dllr.state.md.us/license).
Certified Public Accountants (CPAs)
Maryland CPA Licensing Requirements
- Total CPE Hours: 80 hours of CPE every two years.
- Ethics Requirement: 4 hours of ethics training every two years.
- Reporting Period: The two-year reporting period begins on January 1 of odd-numbered years and ends on December 31 of even-numbered years.
- Subject Areas: CPE hours must cover various subject areas, including accounting, auditing, taxation, management services, and other related fields.
To maintain an active CPA license in Maryland, CPAs must adhere to the following requirements:
CPE Documentation
CPAs are required to maintain documentation of their CPE activities, which should include:
- Name of the sponsoring organization
- Title and description of the course
- Date(s) of the program
- Number of CPE hours earned
License Renewal
CPAs are required to maintain documentation of their CPE activities, which should include:
- Renewal Cycle: Biennial renewal on January 1 of odd-numbered years.
- Renewal Fee: Applicable fees must be paid at the time of renewal.
- Online Renewal: Renewal applications can be submitted through the Maryland Board of Public Accountancy’s online portal at Maryland Board of Public Accountancy.
Enrolled Agents (EAs)
Federal Licensing Requirements
Enrolled Agents must fulfill the following requirements to maintain their status:
- Total CPE Hours: 72 hours of CPE every three years, with a minimum of 16 hours each year.
- Ethics Requirement: 2 hours of ethics training each year.
- Renewal Period: The renewal cycle is every three years based on the last digit of the EA’s social security number.
CPE Documentation
EAs should retain records of their CPE activities, including:
- Name of the course provider
- Title of the course
- Date(s) attended
- Number of CPE hours earned
License Renewal
- Renewal Cycle: Triennial renewal based on the EA’s social security number.
- Renewal Fee: Applicable fees must be paid during the renewal process.
- Online Renewal: Renewal applications can be completed through the IRS online portal for Enrolled Agents at IRS Enrolled Agent.
Certified Financial Planners (CFPs)
CFP Licensing Requirements
CFPs must meet the following criteria to maintain their certification:
- Total CPE Hours: 30 hours of CPE every two years.
- Ethics Requirement: 2 hours of ethics training every two years.
- Reporting Period: The two-year reporting period varies based on the individual’s initial certification date.
CPE Documentation
CFPs must keep detailed records of their CPE activities, including:
- Name of the education provider
- Title and description of the program
- Date(s) of the program
- Number of CPE hours earned
License Renewal
- Renewal Cycle: Biennial renewal based on the individual’s certification date.
- Renewal Fee: Applicable fees must be paid at the time of renewal.
- Online Renewal: Renewal applications can be submitted through the CFP Board’s online portal at CFP Board.
Additional Resources
MSATP Education Programs
MSATP offers a variety of CPE courses, workshops, and seminars to help you meet your licensing requirements.
Contact Us
For further assistance with your licensing requirements or to learn more about our educational offerings,
please contact us at (800) 922-9672.