Maryland is one of the more genuinely open mobility states for a Virginia CPA to work across the border into — both as an individual and, in most cases, as a firm. Here's what actually applies.
Under Md. Code Ann., Bus. Occ. & Prof. § 2-321 (as rewritten by 2025's SB 51, effective October 1, 2025), an out-of-state CPA is deemed substantially equivalent — and gets full Maryland practice privileges with no license, no notice, and no fee — if the individual holds a valid CPA license from another state and was required to pass the Uniform CPA Exam to get it. That's the whole test. It's not a state-level NASBA verification list, and it's not a multi-pathway education/experience checklist like some neighboring states run — just a valid license plus the exam requirement, which decouples Maryland's mobility answer from whatever education-hour changes other states make. An actively-licensed Virginia CPA clears this without complication.
Maryland has had firm-level mobility since 2019. A firm with no Maryland office can perform attest services for a Maryland client without a permit if it meets Maryland's application and peer review requirements and performs the work through an individual holding the Section 2-321 practice privilege. Non-attest work (tax, consulting) needs no permit either, through a privilege-holding individual. Peer review (at least every 3 years) is a condition of that no-permit attest pathway, not of a registration that doesn't exist for no-office firms.
One thing worth flagging: the Maryland Board's own firm-permit application page still states that out-of-state firms "must obtain a permit," which reads as flatly contradicting the statute. That page appears to be simply stale — the statute and the Board's own dedicated mobility page (a different page) both agree a no-office firm meeting the conditions above doesn't need one. If you land on the application page first, don't take it as the final word.
None of this is a free pass from Maryland's authority: you consent to the Maryland Board's jurisdiction, agree to comply with Maryland law, must cease practicing if your Virginia license lapses, and Virginia's own board is treated as your agent for service of process.
The honest caveat: this page is sourced to Md. Code Ann., Bus. Occ. & Prof. §§ 2-321, 2-401, and 2-4A-02 as amended by 2025's SB 51/HB 887 — not to the Board's firm-permit application page, which conflicts with the statute and appears stale. It's general orientation, not a determination for your specific engagement type. Run your own situation through our Practice Privilege Check tool, or confirm directly with the Maryland Board of Public Accountancy. And keep your own Virginia renewal on track — it's due every June 30. Check your Virginia renewal date here.
General orientation, not a citation. This guide draws on board rules and, where available, this site's own verified dataset — it isn't a primary source in itself. Last checked against those sources: August 13, 2026.
For the current renewal date or CPE figures your state actually enforces, use the state page linked above — it carries a direct link to the board page and codified rule, per our verification standard.