HB 643 Maryland House of Delegates · 2026 Regular Session

Certified Public Accountants - Licensure - Qualifications

Maryland's HB 643 updates requirements for Certified Public Accountant (CPA) licensure by increasing the minimum on-the-job training hours needed. It raises the required practical experience from 1,000 hours to 2,000 hours for most applicants (applying on or after October 1, 2000), and sets a 4,000-hour requirement for those seeking higher-level licensure. The bill also specifies that applicants must hold a bachelor's or master's degree with an accounting concentration from an accredited institution, plus meet the new hour thresholds. These changes directly affect individuals seeking initial CPA licenses in Maryland, effective October 1, 2026. The law modifies existing sections of Maryland's Business Occupations and Professions code without altering exam or character requirements.
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Apr 2026
House of Delegates Passage
Apr 2026
Senate Passage
Apr 2026
Signed into Law
Apr 2026
Introduced Jan 30, 2026 Signed Apr 28, 2026
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What changed between versions

First - Certified Public Accountants - Licensure - Qualifications Third - Certified Public Accountants - Licensure - Qualifications · 5 edits
MODERATE
The bill was adopted and read a second time, adding a favorable committee report. The substantive text reorganized the CPA licensure requirements by renumbering sections and clarifying the specific educational and experience paths needed for a license. It maintained the core requirement of a degree in accounting or an equivalent major but adjusted the section numbering and formatting of the practical work experience rules.
Scope change
The scope of the bill remains focused on CPA licensure qualifications; no new entities or geographic areas were added or removed.
REQUIREMENT

The bill was renumbered and restructured, shifting the initial license experience requirements from section (f) to section (d) and adding a new section (e) for the examination requirement.

The practical work experience requirements were reorganized and renumbered, moving from a list under section (f) to a new structure under section (d) with specific duration and supervision criteria.

The educational requirements for licensure were renumbered and slightly clarified, specifying that applicants must complete a curriculum considered a major in accounting or a substantial equivalent at an accredited institution.

TIMELINE

New procedural status was added, indicating the bill has a favorable committee report and was adopted by the House, with a second reading scheduled for February 23, 2026.

TECHNICAL

Minor formatting changes were made to the header and explanatory notes regarding how amendments are indicated in the text.

Floor votes · Senate Mar 22, 2026 · House of Delegates Feb 24, 2026

How they voted

340
Passed · 15 other
Total votes 49
Mar 22, 2026
D Democratic36
24 Yea 12
66% Yea
R Republican13
10 Yea 3
76% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
14
Key actions
10
Committee
6
Apr 28, 2026
Signed into law
Approved by the Governor - Chapter 174
executive
Apr 10, 2026
Lower · Passed
Returned Passed
lower
Apr 9, 2026
Upper · Passed
Third Reading Passed
upper
Apr 8, 2026
Upper · Passed
Favorable Adopted
upper
Apr 8, 2026
Upper · Passed
Favorable Report by Education, Energy, and the Environment
upper
Mar 22, 2026
Senate · Passed
Senate Vote: pass (34-0-15)
senate
Mar 6, 2026
Committee
Referred Education, Energy, and the Environment
upper
Mar 5, 2026
Lower · Passed
Third Reading Passed
lower
Mar 4, 2026
Lower · Passed
Favorable Adopted Second Reading Passed
lower
Mar 3, 2026
Lower · Passed
Favorable Report by Economic Matters
lower
Feb 24, 2026
House Of Delegates · Passed
House of Delegates Vote: pass (129-0-13)
house of delegates
Jan 30, 2026
Committee
First Reading Economic Matters
lower
3 primary · 0 co-sponsors

Sponsors