State Board of Public Accountancy - Emeritus Status
SB 148 creates "emeritus status" for Maryland Certified Public Accountants (CPAs) who meet specific retirement criteria. It allows the State Board of Public Accountancy to place qualified licensees on emeritus status if they have at least 20 years of practice and are 60+ years old (or 40+ years total experience), are retired, and agree not to practice. Licensees on emeritus status are exempt from continuing education requirements and renewal fees, but cannot practice, sign financial documents, or represent themselves as active CPAs. The bill amends Maryland's business law to formalize this status and outlines the process for both initial placement and reinstatement to active licensure.
Bill status
signed
all 5 stages cleared
Introduction
Oct 2024
Committee Review
Apr 2025
Senate Passage
Apr 2025
House of Delegates Passage
Apr 2025
Signed into Law
May 2025
Introduced Oct 31, 2024
Signed May 6, 2025
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What changed between versions
Third - State Board of Public Accountancy - Emeritus Status
→
Enrolled - State Board of Public Accountancy - Emeritus Status
·
3 edits
·
May 6, 2025
MINOR
SB 148 was finalized as an Enrolled Bill, meaning it is now ready for the Governor's signature. The substantive policy changes primarily involve technical formatting and minor text corrections within the State Board of Public Accountancy's emeritus status section. No new eligibility criteria, funding amounts, or enforcement mechanisms were added.
TECHNICAL
The bill header was updated from 'PRE-FILED' to 'ENROLLED BILL' and the page numbering was adjusted to reflect the final version.
Minor text corrections were made to the legal code, such as changing a review period from '60 90 DAYS' to '60 DAYS' and removing redundant phrasing in the reinstatement fee section.
Formatting inconsistencies were resolved, including removing duplicate line numbers and aligning the layout of the legal text.
Floor votes · Senate Mar 23, 2025 · House of Delegates Mar 23, 2025
How they voted
46–0
Passed
Total votes 46
Mar 23, 2025
D
Democratic33
100% Yea
R
Republican13
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
17
Key actions
9
Committee
6
Amendments
1
May 6, 2025
Signed into law
Approved by the Governor - Chapter 405
executive
Apr 7, 2025
Upper · Passed
Passed Enrolled
upper
Apr 7, 2025
Introduced
Senate Concurs House Amendments
upper
Apr 7, 2025
Lower · Passed
Third Reading Passed
lower
Apr 4, 2025
Lower · Passed
Favorable with Amendments {
lower
Apr 4, 2025
Lower · Passed
Favorable with Amendments Report by Economic Matters
lower
Mar 23, 2025
Senate · Passed
Senate Vote: pass (46-0)
senate
Mar 17, 2025
Committee
Referred Economic Matters
lower
Mar 17, 2025
Upper · Passed
Third Reading Passed
upper
Mar 14, 2025
Upper · Passed
Favorable with Amendments {
upper
Mar 14, 2025
Upper · Passed
Favorable with Amendments Report by Education, Energy, and the Environment
upper
Jan 8, 2025
Committee
First Reading Education, Energy, and the Environment
upper
Oct 31, 2024
Introduced
Pre-filed
upper
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Arthur Ellis
DDemocratic
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