MD SB51

Out-of-state CPAs with their principal place of business outside Maryland may practice in the state without obtaining a Maryland license if they hold a valid CPA license from another state and were required to pass the Uniform CPA Examination to obtain that license

Replaces the previous requirement that NASBA (National Association of State Boards of Accountancy) verify the other state's licensing requirements as substantially equivalent to the Uniform Accountancy Act

Eliminates the separate pathway for CPAs from states not verified by NASBA to practice in Maryland through individual qualification determinations

Out-of-state CPAs exercising practice privileges may work in Maryland by any means (mail, telephone, electronic communication) without notice, fee, or submission to the Board

Effective October 1, 2025