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Common Mistakes Delay Processing or Result in Application Denial - CPA Examination - Public Accountancy

Avoid common application mistakes...

Take the time to read the instructions before beginning the application. Do not omit any information that is requested in the application. List all transcripts for every college credit that you have been awarded. Do not forget to include Advance Placement (AP), CLEP, DANTES, etc.

  • Credits that are listed on a college transcript as being transferred from another college must be supported by the transcripts from the institution where the credits were originally obtained.
  • College credits earned through AP, CLEP, DANTES or ACE must appear on a regionally accredited college transcript. The board has concluded that credits earned at third-party non-educational facilities/businesses are not acceptable for the CPA exam and/or licensure qualifications. Third-party credits are not acceptable even if they appear on and received credit from ACE or another school or university transcript. They will not be accepted for the exam or licensure application qualifications.

Before you formally submit you application, be aware that:

  • The Maryland Public Accountancy Act requires an applicant for the CPA Exam to have at least a B.A. degree with a major in accounting or its equivalent. You should not submit your application until your graduation date. At least one official transcript must indicate the date that you were awarded a baccalaureate degree.
  • If you are a recent graduate, request the registrar to send a transcript that indicates the date that you graduated.
  • Colleges and universities no longer publish social security numbers on transcripts. Please include your name as it was at the time of attendance at each school. It is the only way for the Board’s staff to associate your transcripts with your application.
  • All applicants must complete a three semester course devoted entirely to ethics. Courses in U.S. business law and combination courses that include a section on ethics do not meet this requirement.
  • You must have completed at least all of the courses in the Group I section of the application to qualify for the CPA examination. Compare the courses you have completed with the subjects listed on the course checklist worksheet (Word) to make sure.
  • If you have completed a course with a title that does not match the course titles listed in the Board's education requirements, submit a copy of the course description from the school's catalog and the syllabus used for the course.
  • Courses covering essentially the same subject manner, regardless of the title of the course, will only be counted once.