02-280 C.M.R. ch. 5, § - CERTIFIED PUBLIC ACCOUNTANT LICENSE REQUIREMENTS

  1. § 280-5-1 - APPLICATION FOR LICENSURE
  2. § 280-5-2 - EXAMINATION
  3. § 280-5-3 - EDUCATION
  4. § 280-5-4 - EXPERIENCE
  5. § 280-5-5 - APPLICANTS HOLDING CREDENTIALS FROM ANOTHER COUNTRY
  6. § 280-5-6 - LICENSE EXPIRATION AND RENEWAL
  7. § 280-5-7 - LICENSE REINSTATEMENT
  8. § 280-5-8 - CONTINUING PROFESSIONAL EDUCATION (CPE)
  9. § 280-5-9 - CPE PROGRAM REQUIREMENTS

SUMMARY: This chapter sets forth:

(a) the application process and experience requirements for obtaining a certified public accountant license, and
(b) the continuing professional education and renewal requirements for maintaining licensure.

Notes

02-280 C.M.R. ch. 5, §
EFFECTIVE DATE:
Prior to July 1, 1978 (filed August 14, 1978) - as "Registration of Offices."
Chapter 6, "Permits to Practice," was filed at the same time.
In June 7, 1989 filings, Chapter 5 became "Permits to Practice, Individual," and Chapter 6 became "Permits to Practice, Firms."
AMENDED:
July 23, 1991
May 21, 1994
April 23, 1996
EFFECTIVE DATE (ELECTRONIC CONVERSION):
March 18, 1997
AMENDED:
April 25, 1999
November 4, 2001
March 8, 2004 - filing 2004-79
Repealed AND REPLACED:
October 27, 2010 - filing 2010-517
AMENDED:
October 23, 2013 - filing 2013-251
January 1, 2020 except for Section 4(C)which is effective - filing 2019-250 7/1/2020 filing 2019- 250

STATUTORY AUTHORITY: 32 M.R.S. §12214(4), (4)(A) and (5) Repealed by P.L. 2009 ), §12228(3)(B),(4) and (10), §12231(2)(D)(2), and §12233, 10 M.R.S. §8003(4)

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