Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Maine Board of Accountancy licenses CPAs in Maine. Its rules and forms are the authority for everything on this page.
Maine CPAs complete 40 CPE hours each year, due at the annual renewal, plus at least 4 hours of professional ethics every three years (Board Rule 02-280 ch. 5, sec. 8). Statute 32 M.R.S. 12233 lets the Board set between 20 and 40 hours a year.
Sources: law.cornell.edu/regulations/maine/02-280-C-M-R-ch-5-SS-8, legislature.maine.gov/statutes/32/title32sec12233.html, nasbaregistry.org/cpe-requirements/maine, mecpa.org/cpe/state-requirements
Maine CPA licenses expire annually and are renewed online with the renewal fee (Rule 02-280 ch. 5, sec. 6). Renewal is due by September 30 each year.
Sources: law.cornell.edu/regulations/maine/02-280-C-M-R-ch-5-SS-6, legislature.maine.gov/statutes/32/title32sec12234.html, legislature.maine.gov/statutes/32/title32sec12232.html, nasbaregistry.org/cpe-requirements/maine, mecpa.org/cpe/state-requirements
Maine lets candidates sit for the CPA exam with 120 semester hours and requires 150 semester hours plus two years of experience for licensure (32 M.R.S. 12228). PL 2025, c. 297 (LD 1789, approved June 12, 2025) set the 120-hour exam eligibility. A proposed 120-hour licensure pathway was removed from that bill before passage.
Sources: legislature.maine.gov/statutes/32/title32sec12228.html, mecpa.org/wp-content/uploads/2025/06/Public-Law-2025-Ch.-297.pdf, law.cornell.edu/regulations/maine/02-280-C-M-R-ch-5-SS-3, law.cornell.edu/regulations/maine/02-280-C-M-R-ch-5-SS-4, cfodive.com/news/maine-gov-signs-narrow-cpa-exam-bill-stripped-pathways-piece/750983
Maine CPAs complete 40 CPE hours each year, due at the annual renewal, plus at least 4 hours of professional ethics every three years (Board Rule 02-280 ch. 5, sec. 8). Statute 32 M.R.S. 12233 lets the Board set between 20 and 40 hours a year. At least 4 hours of professional ethics every three years, starting with the first renewal. Ethics CPE may cover the Maine accountancy laws and rules, including the Chapter 8 Rules of Professional Conduct, or equivalent SEC, AICPA or similar standards (Rule 02-280 ch. 5, sec. 8(B)). Carried-over hours cannot be used for the ethics requirement (NASBA Registry). Up to 20 hours above the 40-hour requirement may carry into the next annual period only, not into later periods (Rule 02-280 ch. 5, sec. 8(A)). Under 32 M.R.S. 12233, the Board may accept CPE completed in other states, set prorated requirements for licenses issued less than a year before renewal, and relax or suspend requirements for licensees who certify they do not intend to practice public accountancy.
The reporting period is October 1 to September 30. Licensees certify completion at renewal and keep CPE records for the three annual licensure periods before the current one. Non-technical subjects are capped at 50% (20 hours) of the annual requirement (Maine Society of CPAs; NASBA Registry). A new licensee completes 40 hours in the first full annual period after the year the license was issued.
Maine CPA licenses expire annually and are renewed online with the renewal fee (Rule 02-280 ch. 5, sec. 6). Renewal is due by September 30 each year. Annual (Rule 02-280 ch. 5, sec. 6). September 30 each year (NASBA Registry; Maine Society of CPAs). A license may be renewed up to 90 days after expiration by paying a late fee on top of the renewal fee. Later applications are treated as new applications (32 M.R.S. 12234; Rule 02-280 ch. 5, sec. 6).
Under 32 M.R.S. 12232, an individual whose principal place of business is outside Maine and who holds a license from a state the Board has verified as substantially equivalent, or whose own qualifications the Board finds substantially equivalent, may practice in Maine without a Maine license, notice or fee. The individual consents to the Board's jurisdiction and discipline.
To sit for the exam: at least 120 semester hours, including the required basic accounting and auditing courses, with the 4-year degree expected within 120 days after the exam. Grades and credit are withheld until the degree is completed in that time or a period the Board sets (32 M.R.S. 12228(3)(C)). Licensure requires at least 150 semester hours, including a 4-year baccalaureate or higher degree (32 M.R.S. 12228(3)(B)). Of the 150, at least 15 hours must be in listed accounting topic areas, with at least 3 in auditing and attestation (Rule 02-280 ch. 5, sec. 3).
Two years of experience under a licensed CPA, or equivalent direction the Board accepts, including accounting or auditing skills and at least one of advisory or consulting, tax preparation or tax advice (32 M.R.S. 12228(10)). 2,080 hours equal one year and 173 part-time hours equal one month. A licensed supervisor verifies the experience in writing (Rule 02-280 ch. 5, sec. 4).
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