MARYLAND CPA EXAMINATION APPLICATION DIRECTIONS/INFORMATION FOR
FIRST TIME CANDIDATES
NOTE: Information for All candidates is coded with an [A] and information for New examinees only is coded with an (N).
Cpainstr1 6/02
[1] - HOW TO APPLY
[A] - 1. Determine your eligibility to apply for the examination.
2. See Section VIII for photograph requirement.
3. Complete the appropriate form(s). Form 1 must be typed or printed. Forms 2 & 3 must be typed.
4. Submit your signed/dated application to the Maryland Board of Public Accountancy with the appropriate fee.
See Section VIII for further directions.
[II] - ELIGIBILITY FOR EXAMINATION
All candidates initially applying to take the examination as a Maryland candidate shall have satisfactorily completed 150 semester hours or their equivalent, including the attainment of a Baccalaureate or higher degree that meets the following requirement: A major in Accounting on the Baccalaureate level, or its substantial equivalent, shall consist of a minimum of fifty-seven (57) semester hours in the following required accounting and related business subjects: a minimum of 27 semester hours to include at least three (3) semester hours in each of the following subjects, unless otherwise indicated: GROUP 1 - Auditing [3 credits]; -- Financial Accounting [9 credits];-- Cost Accounting [3 credits]; -- and U.S. Federal Income Tax [3 credits]. Further, a maximum of 30 semester hours in the following business related subjects including three (3) semester hours in each of the following subjects, unless otherwise indicated: GROUP 2 - Statistics [3 credits]; Economics [6credits]; Corporation or Business Finance [3 credits]; -- Management [3 credits]; -- U.S. Business Law [3credits]; -- Marketing [3 credits];-- Written Communication [3 credits]; -- Oral Communication [3 credits]; -- and Business Ethics [3 credits].
Graduate level courses - When qualification is sought on the basis of graduate courses, 6 undergraduate level semester hours shall be considered as equivalent to 4 graduate level semester hours.
Transcripts - All candidates must submit official transcripts (official means they carry the registrar's signature and the embossed seal of the school) for each institution attended. The transcripts must be submitted directly from the educational institution to the Board's office prior to the deadline. Transcripts marked "issued to student” will not be accepted. It is to your advantage to have a transcript submitted from each school attended, especially if the credits needed to qualify for the examination are from different schools. Some schools will carry a complete listing (i.e., course number, course title, number of credits earned and grade received) for you for each of the schools you previously attended; however, some do not. This is why you must have transcripts submitted from each school. Be advised that transcripts received after the filing deadline (90 days prior to the exam) will not be accepted for the current examination but will be held on file with your application for the subsequent examination.
Degree Qualification - Candidates must have completed all degree and course requirements by the deadline for the receipt of all applications and the degree must have been conferred prior to the filing deadline. Your official transcript(s) must show the degree you have been awarded and the date of conferral for said degree. If your transcript will not show this information, you must submit an official letter from the registrar stating that you have completed all requirements for your degree, have graduated and give the reason why the transcript is not available. Candidates still enrolled in courses needed for graduation, or to meet the 150-hour requirement having already earned a degree, regardless of the type of courses, are ineligible.
Supplemental Course Descriptions - Candidates may be required to submit additional information relating to certain courses, due to differing catalog/transcript course titles and requirements for graduation. The candidate, in a timely manner as directed by the Board, must submit a catalog course description, copies of course syllabuses, the names and copies of tables of contents for textbooks used, as well as a supporting letter from the instructor of the course on official school stationery. If the course you mean to qualify as a U.S. Business Law course is not titled as such, you should include complete course information with your original application submission to avoid delay in the processing of your application.
Non-Accredited Educational Institutions - The Maryland Board of Public Accountancy requires that the degree granting institution be a member of the American Assembly of Collegiate Schools of Business or the Association of Collegiate Business Schools and Programs and is accredited by or is a constituent unit of an institution accredited by the Middle States Association of Colleges and Schools or the equivalent regional accrediting association for other regional areas. Therefore, when a candidate has received an accounting degree, or has taken coursework to supplement that degree or a non-accounting degree, at an educational institution that is not approved by the Board as described above, the Board may decide to reject either all of the academic program or any part thereof. If only a part of the academic program is accepted, the Board will specify which courses shall be taken at accredited institutions for the applicant to qualify.
Foreign (Non-United States) Academic Credentials/Transcripts - The Maryland Board does not evaluate any non-United States transcripts. It is the candidate's responsibility to obtain an evaluation of their foreign transcripts (to include equivalency of the degree and credits earned to a U.S. degree. Candidates may use any evaluation services if the service is a member of the National Association of Credential Evaluators (NACES) at www.naces.org. Downloadable forms are available at the websites of the NCEAS member organizations. A copy of the evaluation must then be submitted with the examination application to the State Board. Do not submit foreign transcripts when submitting the examination application. Candidates applying with a foreign degree/evaluation must have completed a 3 semester hour course in both U.S. Business Law and U.S. Federal Income Tax. No other course(s) may be substituted for this requirement.
[III] - CONDITIONAL CREDIT - CANDIDATES MUST SIT FOR ALL SUBJECTS NECESSARY TO PASS THE ENTIRE EXAMINATION AT EACH SITTING IN ORDER TO OBTAIN CONDITIONAL CREDIT. An applicant who was present for an examination in all subjects in the examination shall be given conditional credit in the subject passed, if the applicant has a minimum of 50 or better in each subject which the applicant has failed to pass. A candidate must sit for all remaining subjects within the next five succeeding examinations by the Board, and must again have a minimum score of 50 in each subject failed to get credit for any subject passed. NOTE: Missed sittings after earning conditional credit will count toward the "five succeeding examinations" window to complete the examination. If the candidate does not successfully complete the examination in the time frame described, earned credits will be deleted and the candidate must re-take ALL PARTS, beginning the cycle again.
[lV] -EXAMINATION FEE INFORMATION - Credentials Review & All Parts -----$275 (Fees are subject to change.)
1. Make your check or money order payable to DLLR-CPA
2. Your name must be printed on the front of the check or money order
3. Post-dated checks will be returned with your application
[V] - NOTIFICATION OF APPROVAL/DENIAL - Candidates will be notified by letter of their approval/denial to sit for the examination. This information will not be related via telephone for confidentiality purposes. Denied candidates will be refunded the current cost of the examination booklets/grading fee as charged in the fee above. The refund process generally takes 6 weeks.
[VI] -WEB SITE APPROVAL LIST - The Board will maintain a list of approved candidates both new and re-examinees on the Board's web site at www.dllr.state.md.us and select "CPA Exam". The list will be updated once per week or as otherwise noted on the site. Check this site approximately one month before the examination for current examination information, i.e., site information, pre- examination mailings, etc.
[VII] REFUND/CANCELLATION POLICY -Exam fees are not refundable nor transferable in the State of Maryland. Original applicants who are not approved to sit for the examination will receive a refund of the exam fee, less the $30 credentials review fee.
[VIII] DIRECTIONS FOR COMPLETING THE APPLICATION. FORM 1
It is very important that the application you submit be complete in every way to ensure accuracy of your information in the Board's data base and to ensure timely review of your application. If you have any questions while completing the application, e-mail the Board's office at . The form(s) must be Typed or Printed.
Part A. Indicate which location you prefer to sit for the examination. The Board will make every attempt to assign you to the site of your choice. However, the Board reserves the right to assign you to a different site should candidate volume and other circumstances warrant.
Part B. If your are a Maryland candidate who desires to take the examination in another state, indicate the state (and city) in which you want to take the examination. Candidates seeking approval for proctoring must meet the condition set forth in the Board's proctoring policy and meet any condition set forth by the proctoring state.
Part C. Indicate whether you are requesting a special accommodation pursuant to the Americans With Disabilities Act or other special accommodation.
Part D.
Block 1. Enter your name. If this is a name change, you must provide a copy of legal documentation which verifies the change.
Block 2. Enter your U.S. Social Security Number. This information will be used for tracking purposes only.
Block 3. Enter your address and telephone number and e-mail address. Leave a space between words.
Block 4. Enter your date of birth.(Month/Day/Year).
Block 5. This application is only good for the November, 2002 examination. Check the web site to get the May 2003 application.
1. If you applied previously for the examination, but were denied, you must attach a copy of the denial letter you received, as well
as proof of your having corrected the deficiencies outlined in the letter.
2-3. If you answered "yes" to any of these "conduct" questions, you must submit a true test court docket entry detailing the
disposition of your case.
4.. If you obtained credit for any part(s) of the examination in another state, and you meet Maryland's Conditional Credit requirements, you may request transfer of those credits to Maryland by having an official letter from the state where you obtained the credit(s) with your application to the Maryland Board of Public Accountancy. The letter must include the dates you sat for the exam, your candidate ID number, the grades you obtained (Passing and Failing), and must state what subjects you have credit for in that state, and whether or not that state recommends that Maryland accept your credit(s). In order for this to be an official transfer, the letter must also carry the embossed seal of that State Board. If you sat previously in another state and this is the first time you are applying in Maryland, you are considered a NEW candidate.
Block 6. Maryland Board of Public Accountancy Statement on compliance with the Americans with Disabilities Act.
Block 7. Candidate statement and signature block for the examination application. Sign and date the candidate statement.
After completing Form 1, tape a recent 2" x 2" photo, front view in the place provided in the upper right corner on the front of Form 1.
No group photos!
[IX] DIRECTIONS FOR FORM 2
The form is self-guiding as to its' completion. However, there are some additional tips for you as follows.
1. Form 2 must be Typed or Printed.
2. Before listing courses, carefully read Section II Eligibility for Examination in these directions and the course descriptions on the back of Form 2.
3. Enter your degree/major as (example) BS-Accty or MS-Business.
4. List all schools attended and submit a transcript from each school. Group I courses - When entering the school, you may do so by number, referring to the order in which you listed your school(s) above.
5. Enter the course numbers & names as they are listed on the transcript. Use the "Other Acctg. Courses" boxes to list the courses that will bring your total Group I courses to 27 credit hours when added to the specifically required courses listed in this section.
6. Group II courses - 3 credits in each of these courses is required except that you must have 6 credits in Economics which is why it appears twice. Do not enter more than 3 credits for any subject listing in this section. Group II courses may not be substituted for Group I courses nor the reverse. Note: In order to convert quarter hours to semester hours, multiply 2/3 times the semester hours.
Example 2/3 x 5 quarter hours = 3.1 semester hours.
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[X] [INCOMPLETE FORMS AND DISCREPANCIES. - Candidates whose applications remain incomplete past the filing deadline will be so notified by mail that their application will not be considered for the current examination. A partial refund (for the testbooklet/scoring cost) will be issued. Candidates whose application/transcript require clarification will be contacted by e-mail, telephone or regular mail. Please do not delay in responding to messages/mail as to do so, may jeopardize your status for the current examination.
[XI] [A] GENERAL INFORMATION - ADMISSION
1. Address changes - Address changes can be made up to 30 days prior to the date admission information is scheduled to be mailed. Please notify the Board by regular mail or by E-mail at november2002CPA of the change to ensure that you receive your materials.
2. Your admission notice - Approximately 25 days prior to the examination, admission notices will be mailed to approved candidates. This notice will tell you where to report for the examination as well as what you may bring with you. If you do not receive your admission letter by 10 days prior to the examination, please e-mail the Board so that duplicate information can be sent to you. Candidates must have admission notices to enter the examination facility.
3. Getting to the test site - Approx. 30 days prior to the examination, directions to the test sites will be posted on the CPA