• In 2008, Maryland had 927 offices of Certified Public Accountants.calculation image by Alexey Klementiev from Fotolia.com
  
  The Census Bureau reports 927 offices of Certified Public Accountants in the state of Maryland in 2008. Maryland Certified Public Accountant (CPA) exam requirements are governed by the Annotated Code of Maryland, Board of Accountancy, according to the Maryland Department of Labor, Licensing and Regulation's Division of Occupational and Professional Licensing. As of 2010, under Article 2-305, the state of Maryland administers the examination prepared by the American Institute of Certified Public Accountants.
  
  

Education Requirements

• The Annotated Code of Maryland, Board of Accountancy specifies that in order to take the Uniform CPA Exam, applicants must satisfactorily complete 150 semester hours, 51 of which must be in accounting and related subjects. The applicant must attain a baccalaureate or higher degree from an institution that is a member of the American Assembly of Collegiate Schools of Business, the Association of Collegiate Business Schools and Programs and is accredited by or is a constituent of an institution accredited by the Middle States Association of Colleges and Schools or the equivalent regional accrediting association for other regional areas. The Maryland Department of Labor, Licensing and Regulation (DLLR) states that exam candidates who have earned degrees from foreign colleges must have their academic credentials evaluated to establish eligibility.
  
  

Candidate Bulletin, Exam Tutorial and Sample Tests

• According to the American Institute of CPAs, exam candidates must "read the Uniform CPA Examination Candidate Bulletin and review the CPA Examination tutorial and sample tests." By reading the bulletin and tutorial and by taking the sample tests, candidates will become familiar with the CPA exam's format and the proper way to respond to test questions.
  
  

Exam Application and Fee

• The Maryland DLLR requires CPA exam candidates to complete and file two forms: the CPA Exam Application, which includes an Application Review Fee of $60.00, and the Course Requirement Checklist, which includes three groups of subject matter requirements: Accounting Education, Business-Related Subjects and Ethics Education.