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LicenseReciprocity

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

Last verified: 2026-07-21 · source: Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) ↗

Yes — Maryland recognizes CPA licenses from all states, including New York. Apply to the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) for a reciprocal license; you will not repeat the full exam or education.

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Verdict

Full reciprocity

Maryland recognizes substantial equivalency, so your New York CPA license clears the bar on its own — the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) cares that you are a CPA in good standing, not that your license came from New York. What remains is Maryland-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Maryland ethics or rules-of-conduct exam. Do the mobility math first, though — if Maryland is not becoming your principal place of business, practice privilege may let you work there without this application at all.

What changes, New York → Maryland

Side-by-side: New York vs Maryland (CPA / Accounting), verified 2026-07-21
New York (current)Maryland (destination)
Training hours150150
Application fee$427 ($427 Form 1 licensure and first-registration fee)$75–$99 ($75 application-for-reciprocity fee plus $24 license fee on approval; nonrefundable. Home-state verification of licensure/exam scores may carry a separate fee charged by that board)
Processing timeThe Office of the Professions does not publish a fixed processing time; review begins once all forms and out-of-state verification are receivedBoard does not publish a processing time; review begins only when the last required document (home-state verification) is received, and no expedited service is offered
Licensing authorityNew York State Education Department, Office of the Professions (State Board for Public Accountancy)Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing)

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

Step by step

  1. Confirm Maryland's current requirements on the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) website (linked below) — rules change.
  2. Submit the endorsement application to the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) (application linked below).
  3. Arrange license verification from your current state via the verification system.
  4. Hold an active CPA license in another US jurisdiction (substantial equivalency).
  5. Have your home board send verification of licensure and CPA examination scores directly to the Maryland Board.
  6. File the reciprocal license application online through the Maryland Board's licensing system.
  7. Pay the fees ($75–$99 ($75 application-for-reciprocity fee plus $24 license fee on approval; nonrefundable. Home-state verification of licensure/exam scores may carry a separate fee charged by that board)) and allow Board does not publish a processing time; review begins only when the last required document (home-state verification) is received, and no expedited service is offered.

Official links

Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) ↗Maryland application ↗License verification ↗

Related guides

Reverse: Maryland → New YorkCPA / Accounting in New YorkCPA / Accounting in MarylandAll cpa / accounting states

Frequently asked questions

Does Maryland accept a New York CPA license?

Yes — Maryland recognizes CPA licenses from all states, including New York. Apply to the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) for a reciprocal license; you will not repeat the full exam or education.

Do I retake the CPA Exam moving from New York to Maryland?

No — the Uniform CPA Exam transfers with your license. 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%)..

Do I need a Maryland license, or does mobility cover the move?

If Maryland becomes your principal place of business, you apply to the Maryland State Board of Public Accountancy (Maryland Dept. of Labor, Division of Occupational and Professional Licensing) for a reciprocal license. If you are only serving Maryland clients from New York, practice privilege usually covers you with no Maryland license, notice, or fee.

What does the New York-to-Maryland move cost?

$75–$99 ($75 application-for-reciprocity fee plus $24 license fee on approval; nonrefundable. Home-state verification of licensure/exam scores may carry a separate fee charged by that board) ($75 application-for-reciprocity fee plus $24 license fee on approval; nonrefundable. Home-state verification of licensure/exam scores may carry a separate fee charged by that board).

Can I keep my New York CPA license after licensing in Maryland?

Yes — CPA licenses stack, and many CPAs hold more than one. Keep the New York license active (its renewal and CPE run separately) and mobility covers the states where you hold none.

Sources

Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.

Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21

How we verify · All sources · spot an error? [email protected]