SB 51 Maryland Senate · 2025 Regular Session

Accountants - Licensed Out-of-State Practice Privileges - Qualifications

SB 51 allows out-of-state certified public accountants (CPAs) with valid licenses to practice in Maryland without needing additional state licensing, provided they hold a license from another state that requires passing the Uniform CPA Exam. It directly affects licensed CPAs whose principal business is outside Maryland, enabling them to offer services remotely via mail, phone, or email without paying fees or notifying the state Board. Key provisions include requiring these accountants to consent to Maryland's disciplinary authority and comply with state laws, while allowing them to use titles like "CPA" in their public practice. The bill removes barriers for reciprocal licensing, streamlining practice for qualified out-of-state CPAs.
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 29, 2024 Signed May 6, 2025
Maddy AI version diff · 1 comparison

What changed between versions

First - Accountants - Reciprocal Licenses - Qualifications Third - Accountants - Licensed Out-of-State Practice Privileges - Qualifications · 5 edits
MODERATE
This bill was renamed to reflect expanded scope beyond just reciprocal licenses to include licensed out-of-state practice privileges. The substantive policy content remains largely unchanged, with the main modifications being formatting updates, reorganization of sections, and addition of committee report and adoption status information.
Scope change
The bill's title was expanded from 'Reciprocal Licenses - Qualifications' to 'Reciprocal Licenses Licensed Out-of-State Practice Privileges - Qualifications' to better reflect its full scope, though the actual provisions governing out-of-state accountants practicing in Maryland remain the same.
SCOPE

Bill title and chapter designation were updated to reflect expanded scope including out-of-state practice privileges

TECHNICAL

Added committee report status showing favorable with amendments and Senate adoption status

Reorganized bill structure with new section numbering and formatting adjustments

ELIGIBILITY

Core eligibility requirements for out-of-state accountants practicing in Maryland remain the same

REQUIREMENT

Licensing exemptions, practice privileges, and conditions for out-of-state accountants remain unchanged

Floor votes · Senate Feb 4, 2025 · House of Delegates Mar 25, 2025

How they voted

440
Passed · 2 other
Total votes 46
Feb 4, 2025
D Democratic33
31 Yea 2
93% Yea
R Republican13
13 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
15
Key actions
10
Committee
6
May 6, 2025
Signed into law
Approved by the Governor - Chapter 406
executive
Apr 7, 2025
Upper · Passed
Returned Passed
upper
Apr 7, 2025
Lower · Passed
Third Reading Passed
lower
Apr 5, 2025
Lower · Passed
Favorable Adopted Second Reading Passed
lower
Apr 5, 2025
Lower · Passed
Favorable Report by Economic Matters
lower
Mar 25, 2025
House Of Delegates · Passed
House of Delegates Vote: pass (138-0-1)
house of delegates
Feb 14, 2025
Committee
Referred Economic Matters
lower
Feb 13, 2025
Upper · Passed
Third Reading Passed
upper
Feb 11, 2025
Upper · Passed
Favorable with Amendments {
upper
Feb 10, 2025
Upper · Passed
Favorable with Amendments Report by Education, Energy, and the Environment
upper
Feb 4, 2025
Senate · Passed
Senate Vote: pass (44-0-2)
senate
Jan 8, 2025
Committee
First Reading Education, Energy, and the Environment
upper
Oct 29, 2024
Introduced
Pre-filed
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Arthur Ellis
Arthur Ellis
DDemocratic
MD
28