sentences:  In Maryland, CPAs must pass a rigorous four-part examination, adhere to strict ethical and professional standards and, beyond college, complete 80 hours of continuing education every two years to be certified by the state.The MACPA is governed by a board of directors, managed by a full-time staff, guided by a strategic plan, and constantly striving to serve the needs of Maryland's certified public accountants.The MACPA was founded in 1901, less than a year after Maryland Governor John Walter Smith signed into law the third bill in the nation that recognized the need for certified public accountants.