CPA / Accounting License from Maryland to Pennsylvania: Does It Transfer? (2026)

What's different between Maryland and Pennsylvania

Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Pennsylvania. Exam notes are our summary of each board's published rules, with sources below.

Route, each way

Maryland to Pennsylvania (this page): Licensure by endorsement.

Pennsylvania to Maryland (the reverse move): Full reciprocity.

The two directions differ: Maryland and Pennsylvania do not give each other's licensees the same route.

Does coming from Maryland matter?

Coming from Maryland does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into Pennsylvania.

Application fee

Pennsylvania lists $65 for an out-of-state applicant and Maryland lists $75–$99 for the reverse move; neither may be the full cost.

Education (semester hours)

Pennsylvania's first-time-applicant standard is 150 semester hours of education for initial licensure; Maryland's is 150.

The two standards are the same.

Exam rules on record

Pennsylvania and Maryland carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.

• Pennsylvania (this move): The Uniform CPA Examination is not retaken; verification of current licensure and examination grades is submitted directly to the board from the state where you hold a license and/or passed the exam. Pennsylvania imposes no separate state ethics examination (4 CPE credits in ethics are required each biennial renewal instead).
• Maryland (the reverse move): The Uniform CPA Examination is not retaken; passage is confirmed when your current board sends verification of your CPA licensure and examination scores to the Maryland Board. Maryland does not impose a separate state ethics or rules exam on reciprocal applicants (its initial-licensure pathway requires the AICPA Professional Ethics course at 90%).

What changes, Maryland → Pennsylvania

The destination column is what you must satisfy — Pennsylvania sets the rules for this move.

Step by step

1. Confirm Pennsylvania's current requirements on the Pennsylvania State Board of Accountancy website (linked below) — rules change.
2. Submit the endorsement application to the Pennsylvania State Board of Accountancy (application linked below).
3. Arrange license verification from your current state via the verification system.
4. Hold a CPA certificate in full force and effect issued by another state following passage of the Uniform CPA Examination.
5. Have current licensure and examination grades verified directly from your licensing state.
6. If licensed less than 5 years (or lapsed within the last 5 years): verify qualifying experience within the preceding 60 months (1 year/1,600 hours with 150 credits or a master's degree; 2 years/3,200 hours with a bachelor's degree under 150 credits), submit transcripts, and document 80 CPE hours.
7. Applicants licensed 5 or more years without lapse are exempt from the education, experience, and CPE documentation.
8. Pay the fees listed above, and allow for the processing time shown there.

Official links

Related guides