C.M.R. 02, 280, ch. 1 - DEFINITIONS

  1. § 280-1-1 - ADMINISTERING ENTITY
  2. § 280-1-2 - AICPA
  3. § 280-1-3 - CPA
  4. § 280-1-4 - CPE
  5. § 280-1-5 - ENROLLMENT IN A PEER REVIEW PROGRAM
  6. § 280-1-5-A - FIRM
  7. § 280-1-6 - FIRM
  8. § 280-1-7 - IQAB
  9. § 280-1-8 - MRA
  10. § 280-1-8-A - MRA.MRA
  11. § 280-1-9 - NASBA
  12. § 280-1-10 - NEPR
  13. § 280-1-11 - PA
  14. § 280-1-12 - PEER REVIEW OVERSIGHT
  15. § 280-1-13 - PEER REVIEW PROGRAM
  16. § 280-1-14 - SPONSORING ORGANIZATION
  17. § 280-1-15 - STATE
  18. § 280-1-16 - REPORT ACCEPTANCE BODY
  19. § 280-1-17 - STATE

SUMMARY: This chapter defines terms used in these rules and the law governing the Maine Board of Accountancy.

As used in the Board's rules, unless the context indicates otherwise, the following terms have the following meanings:

Notes

C.M.R. 02, 280, ch. 1
EFFECTIVE DATE:
Prior to July 1, 1978 (filed August 14, 1978) - as "General Provisions and Definitions"
AMENDED:
June 7, 1989 - filing 89-222
April 23, 1996 - filing 96-132
EFFECTIVE DATE (ELECTRONIC CONVERSION):
March 18, 1997
AMENDED:
April 25, 1999 - 99-173, as "Definitions"
November 4, 2001 - filing 2001-473
October 27, 2010 - filing 2010-513
January 1, 2020 - filing 2019-247
8/31/2022- filing 2022- 160

STATUTORY AUTHORITY: 32 M.R.S. §12214(4)

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