Practice Privileges. (See Title 32 M.R.S. §12232)
A CPA whose principal place of business is outside Maine shall have all the privileges of a permit holder in Maine and may provide professional services in Maine without the requirement to obtain a permit or otherwise notify or register with the Maine Board or pay any fee if the individual: - Holds a valid license as a CPA from a substantially equivalent jurisdiction; OR
- Holds a valid license as a CPA from a non-substantially equivalent jurisdiction but has individual qualifications which are substantially equivalent. Individual substantial equivalency can be evaluated through NASBA's CredentialNet service.
Practice Privileges extend to professional services offered or rendered in Maine, whether in person or by mail, telephone or electronic means, and no notice or other submission may be required for any such individual.
Consent to Jurisdiction An individual exercising practice privileges and the firm employing that individual consent, as a condition of the grant of this privilege: - To the personal and subject matter jurisdiction and disciplinary authority of the Maine Board;
- To comply with the provisions of the Maine Board's laws and rules; and
- To the stipulation that, in the event the license from the state of the individual's principal place of business is no longer valid, the individual will cease offering or rendering professional services in Maine individually and on behalf of a firm.
Firm Registration Requirements May Apply An individual may exercise practice privileges to provide attest services for an entity with its home office in Maine, provided that the individual operates through a firm that has obtained a license.
Attest services include the following services: - (A) Any audit or other engagement to be performed in accordance with the SAS;
- (B) Any review of a financial statement or compilation of a financial statement to be performed in accordance with the Statement on SSARS;
- (C) Any examination of prospective financial information to be performed in accordance with the SSAE;
- (D) Any engagement to be performed in accordance with the auditing standards of the PCAOB;
- (E) Any examination, review or agreed upon procedures engagement to be performed in accordance with the SSAE, other than an engagement described in paragraph C of Title 32 M.R.S. §12201(3A)(C) as listed above.
Non-resident individuals and firms seeking to provide public accounting services requiring the issuance of a certified public accountant license by the Maine Board must apply for a Reciprocal Individual Permit and Firm Permit.
For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed: - An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
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