Maryland CPA CPE Requirements: How Many Hours, By When
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- 4 ethics hours, within that same total.
The 80-hour requirement does not apply to a licensee's first renewal. Confirm with the Board which applies to you.
80 credit hours per 2-year license term (does not apply to a licensee's first renewal), including 4 hours of professional ethics. No explicit annual minimum in this section. Up to 80 excess hours may carry forward to the next 2-year term (but excess ethics hours specifically cannot satisfy a future term's own 4-hour ethics requirement).
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