Maryland CPA Exam Practice Questions
And Correct Answers (Verified Answers)
Plus Rationale 2026 Q&A| Instant
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1. The Uniform CPA Examination is a professional licensing exam
administered in the United States to evaluate candidates’ competence
in accounting, auditing, taxation, and business concepts. In Maryland,
the exam is structured under the national CPA Evolution model, which
consists of core and discipline sections. Which of the following best
describes the current structure of the CPA Exam?
A. Five core sections including mandatory written communication and a final
capstone exam
B. Three core sections plus one chosen discipline section, each scored
independently
C. Four equal sections with no specialization or discipline requirement
D. Two major sections: financial accounting and taxation only
The correct answer is B because the modern CPA Exam structure consists of
three core sections (AUD, FAR, REG) and one discipline section chosen by
the candidate, reflecting the CPA Evolution model that emphasizes both
foundational and specialized knowledge.
2. In Maryland, eligibility to sit for the CPA Exam requires meeting
specific educational standards before application approval. Which of
, the following is generally required to qualify for the CPA Exam in
Maryland?
A. A high school diploma plus two years of accounting work experience
B. A bachelor’s degree with at least 120 semester hours including required
accounting coursework
C. A master’s degree in any field with no accounting courses required
D. Completion of the CPA Exam before obtaining any college education
The correct answer is B because Maryland requires at least a bachelor’s
degree and approximately 120 semester credit hours with specified
accounting and related coursework before a candidate can sit for the CPA
Exam.
3. A Maryland CPA candidate passes the AUD section of the CPA Exam
but delays the remaining sections. Under Maryland’s credit retention
rule, how long does the candidate typically have before losing credit
for a passed section?
A. 12 months from the date of passing
B. 18 months from the date of passing
C. 30 months from the date NASBA reports the score
D. 5 years from the date of application
The correct answer is C because Maryland follows the uniform CPA credit
rule that passed sections remain valid for 30 months from the score release
date, after which the credit expires if all sections are not completed.
4. The CPA Exam includes multiple testing formats to evaluate both
knowledge and applied skills. Which combination of question types is
used across CPA Exam sections?
A. Essay-only questions and oral interviews
B. Multiple-choice questions and task-based simulations
,C. True/false questions and fill-in-the-blank only
D. Case studies only without objective questions
The correct answer is B because the CPA Exam primarily uses multiple-
choice questions (MCQs) and task-based simulations (TBSs) to test both
theoretical understanding and practical application skills.
5. In the Maryland CPA licensing pathway, which of the following is a
required subject area within the accounting education component?
A. World history
B. Auditing
C. Physical education
D. Art appreciation
The correct answer is B because auditing is a mandatory accounting
subject within the CPA education requirements, ensuring candidates
understand assurance standards and audit procedures.
6. A CPA candidate is preparing for the REG section of the exam. Which of
the following topics is most likely tested in this section?
A. Business law, taxation, and ethics
B. Corporate branding and marketing strategy
C. Advanced macroeconomic forecasting only
D. Architectural design principles
The correct answer is A because the REG section focuses on regulation
topics including federal taxation, business law, and professional ethics
relevant to accounting practice.
7. What is the minimum passing score required on each CPA Exam
section in Maryland?
A. 50
B. 65
, C. 75
D. 85
The correct answer is C because a score of 75 is the standardized passing
threshold for each section of the Uniform CPA Examination.
8. Which of the following best describes the FAR section of the CPA
Exam?
A. Focuses on auditing standards and internal control systems
B. Focuses on financial reporting, GAAP, and financial statements
C. Focuses on marketing and organizational behavior
D. Focuses on computer programming and data science
The correct answer is B because FAR (Financial Accounting and Reporting)
evaluates knowledge of financial statements, accounting standards, and
reporting frameworks such as GAAP.
9. A candidate wants to specialize after completing the CPA core sections.
Which of the following is a valid discipline option under the CPA
Evolution model?
A. Civil engineering analysis
B. Business Analysis and Reporting (BAR)
C. Criminal law enforcement
D. Human resources management
The correct answer is B because BAR is one of the official CPA discipline
sections designed to test advanced financial reporting and analytical skills.
10. Which of the following is a key requirement for Maryland CPA
licensure after passing the exam?
A. No additional requirements beyond passing all exam sections
B. Only passing an ethics exam with no experience required
And Correct Answers (Verified Answers)
Plus Rationale 2026 Q&A| Instant
Download Pdf
1. The Uniform CPA Examination is a professional licensing exam
administered in the United States to evaluate candidates’ competence
in accounting, auditing, taxation, and business concepts. In Maryland,
the exam is structured under the national CPA Evolution model, which
consists of core and discipline sections. Which of the following best
describes the current structure of the CPA Exam?
A. Five core sections including mandatory written communication and a final
capstone exam
B. Three core sections plus one chosen discipline section, each scored
independently
C. Four equal sections with no specialization or discipline requirement
D. Two major sections: financial accounting and taxation only
The correct answer is B because the modern CPA Exam structure consists of
three core sections (AUD, FAR, REG) and one discipline section chosen by
the candidate, reflecting the CPA Evolution model that emphasizes both
foundational and specialized knowledge.
2. In Maryland, eligibility to sit for the CPA Exam requires meeting
specific educational standards before application approval. Which of
, the following is generally required to qualify for the CPA Exam in
Maryland?
A. A high school diploma plus two years of accounting work experience
B. A bachelor’s degree with at least 120 semester hours including required
accounting coursework
C. A master’s degree in any field with no accounting courses required
D. Completion of the CPA Exam before obtaining any college education
The correct answer is B because Maryland requires at least a bachelor’s
degree and approximately 120 semester credit hours with specified
accounting and related coursework before a candidate can sit for the CPA
Exam.
3. A Maryland CPA candidate passes the AUD section of the CPA Exam
but delays the remaining sections. Under Maryland’s credit retention
rule, how long does the candidate typically have before losing credit
for a passed section?
A. 12 months from the date of passing
B. 18 months from the date of passing
C. 30 months from the date NASBA reports the score
D. 5 years from the date of application
The correct answer is C because Maryland follows the uniform CPA credit
rule that passed sections remain valid for 30 months from the score release
date, after which the credit expires if all sections are not completed.
4. The CPA Exam includes multiple testing formats to evaluate both
knowledge and applied skills. Which combination of question types is
used across CPA Exam sections?
A. Essay-only questions and oral interviews
B. Multiple-choice questions and task-based simulations
,C. True/false questions and fill-in-the-blank only
D. Case studies only without objective questions
The correct answer is B because the CPA Exam primarily uses multiple-
choice questions (MCQs) and task-based simulations (TBSs) to test both
theoretical understanding and practical application skills.
5. In the Maryland CPA licensing pathway, which of the following is a
required subject area within the accounting education component?
A. World history
B. Auditing
C. Physical education
D. Art appreciation
The correct answer is B because auditing is a mandatory accounting
subject within the CPA education requirements, ensuring candidates
understand assurance standards and audit procedures.
6. A CPA candidate is preparing for the REG section of the exam. Which of
the following topics is most likely tested in this section?
A. Business law, taxation, and ethics
B. Corporate branding and marketing strategy
C. Advanced macroeconomic forecasting only
D. Architectural design principles
The correct answer is A because the REG section focuses on regulation
topics including federal taxation, business law, and professional ethics
relevant to accounting practice.
7. What is the minimum passing score required on each CPA Exam
section in Maryland?
A. 50
B. 65
, C. 75
D. 85
The correct answer is C because a score of 75 is the standardized passing
threshold for each section of the Uniform CPA Examination.
8. Which of the following best describes the FAR section of the CPA
Exam?
A. Focuses on auditing standards and internal control systems
B. Focuses on financial reporting, GAAP, and financial statements
C. Focuses on marketing and organizational behavior
D. Focuses on computer programming and data science
The correct answer is B because FAR (Financial Accounting and Reporting)
evaluates knowledge of financial statements, accounting standards, and
reporting frameworks such as GAAP.
9. A candidate wants to specialize after completing the CPA core sections.
Which of the following is a valid discipline option under the CPA
Evolution model?
A. Civil engineering analysis
B. Business Analysis and Reporting (BAR)
C. Criminal law enforcement
D. Human resources management
The correct answer is B because BAR is one of the official CPA discipline
sections designed to test advanced financial reporting and analytical skills.
10. Which of the following is a key requirement for Maryland CPA
licensure after passing the exam?
A. No additional requirements beyond passing all exam sections
B. Only passing an ethics exam with no experience required
