Maine offers the following types of accounting licenses and privileges. Click on the tabs above to learn more about the requirements and procedures for each type of license.

Initial License. Applicants who have passed the Uniform CPA Examination for the state of Maine or another jurisdiction and are not licensed to practice public accounting in any jurisdiction may apply for an Initial License in Maine.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Reciprocal License. An applicant having a valid unrevoked license to practice as a CPA from any jurisdiction may apply for a Reciprocal License in Maine.

Applicants with a foreign designation should also apply using the Reciprocal License form.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privileges. 

Mobility is a practice privilege that generally permits a licensed CPA in good standing to practice in a state from outside of their principal place of business without obtaining another license, so long as the licensee meets certain state-specific conditions.

For state accountancy boards that have adopted the Uniform Accountancy Act § 23 Safe Harbor language for mobility, this will allow those licensees who had practice privileges prior to a specific date to proceed to practice, so long as they have a license in good standing and no other state specific restrictions apply. Currently, Delaware, New Jersey, Texas, and Pennsylvania have adopted the UAA Safe Harbor Language for Mobility. 

Individual Practice Privilege

• An individual whose principal place of business is outside Maine is presumed to have qualifications substantially equivalent to Maine's requirements and has all the privileges of licensees of Maine and may provide professional services in Maine without the requirement to obtain a license or to otherwise notify or register with the Maine Board of Accountancy or pay any fee if the individual:
  • Holds a valid license as a CPA from a state that the Maine Board of Accountancy has verified to be in substantial equivalence with the CPA licensure requirements of the AICPA/NASBA Uniform Accountancy Act (UAA); or
  • Holds a valid license as a CPA from a state that is not in substantial equivalence with the CPA licensure requirements above, but the Maine Board of Accountancy determines that the individual's CPA qualifications are substantially equivalent to the CPA licensure requirements of the AICPA/NASBA Uniform Accountancy Act (UAA). For purposes of this subsection, the Maine Board of Accountancy may exempt an individual who passed the Uniform CPA Examination and holds a valid license issued by any other state prior to January 1, 2012 from Maine's one hundred and fifty (150) semester hour education requirement. 
• In determining substantial equivalence, the Maine Board of Accountancy may consult determinations and verifications from the National Qualification Appraisal Service (NQAS) of NASBA.
• Notwithstanding any other provision of law, an individual who qualifies for licensure under this section may offer or render professional services in Maine, whether in person or by mail, telephone or electronic means, and no notice or other submission may be required of any such individual.
• An individual who qualifies for the practice privilege under this section may perform attest services for any entity with its home office in Maine as long as the individual does to through a firm that has obtained a Maine CPA firm license or meets the requirements of 32 M.R.S. § 12253.
  

See 32 M.R.S. § 12232.

Firm Practice Privilege/Firm Registration Requirement

• A firm with a principal place of business outside Maine is presumed to have qualifications substantially equivalent to Maine's requirements and has all the privileges of licensees of Maine and may provide professional services in Maine without the requirement to obtain a license or to otherwise notify or register with the Maine Board of Accountancy or pay any fee if the firm:
  • Holds a valid license as a CPA firm from a state that the Maine Board of Accountancy has verified to be in substantial equivalence with the CPA firm licensure requirements of the AICPA/NASBA Uniform Accountancy Act (UAA); or
  • Holds a valid license as a CPA firm from a state that is not in substantial equivalence with the CPA firm licensure requirements above, but the Maine Board of Accountancy determines that the CPA firm's qualifications are substantially equivalent to the CPA firm licensure requirements of the AICPA/NASBA Uniform Accountancy Act (UAA).
  • Notwithstanding any other provision of law to the contrary, a firm that is eligible to practice in Maine without a license in accordance with the requirements of this section may offer or render professional services in Maine, whether in person or by mail, telephone or electronic means, without providing notice or making any submission to the Maine Board of Accountancy.
• In determining substantial equivalence, the Maine Board of Accountancy may consult determinations and verifications from the National Qualification Appraisal Service (NQAS) of NASBA.

See 32 M.R.S. § 12232.

Consent to Jurisdiction for Firm Mobility

A licensee of another state exercising the practice privilege afforded under this section must consent, as a condition of the grant of that practice privilege:

• To the personal and subject matter jurisdiction and disciplinary authority of the Maine Board of Accountancy;
• To comply with the provisions of this chapter and the Maine Board of Accountancy's rules; and
• To the stipulation that, in the event the license from the state of the firm's principal place of business is no longer valid, the firm will cease offering or rendering professional services in Maine.

See 32 M.R.S. § 12253.

Firm Mobility Peer Review Requirement

As a condition to the granting or renewal of licenses to CPA firms, each applicant that provides an attest service other than compilations must successfully participate in an approved peer review program. Participation in such a program is governed by the following:

• A peer review must be completed within eighteen (18) months after the initial granting of the license. The firm must undergo a peer review every three (3) years for as long as it provides an attest service other than compilations.
• A CPA firm that does not provide an attest service other than compilations is not required to undergo a peer review if the firm annually confirms in writing to the Maine Board of Accountancy that it does not provide an attest service other than compilations. A CPA firm that subsequently provides an attest service other than compilations must undergo a peer review within eighteen (18) months after the fiscal year end of the first attest engagement other than compilations that it accepts.

See 32 M.R.S. § 12252(8).

Additional Requirements

N/A

Restrictions

N/A

Relevant Definitions 

• "Attest Services" include the following:
  • Any audit or other engagement to be performed in accordance with the SAS;
  • Any review of a financial statement or compilation of a financial statement to be performed in accordance with the Statement on SSARS;
  • Any examination of prospective financial information to be performed in accordance with the SSAE;
  • Any engagement to be performed in accordance with the auditing standards of the PCAOB;
  • 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 32 M.R.S. § 12201(3A)(C) as listed above.
• "Firm" means a sole proprietorship, a corporation, a partnership or any other form of organization.
  
• "Peer Review" means a study, appraisal, or review of one (1) or more aspects of the professional work of a CPA firm that provides an attest service by a person or persons who are licensed as CPAs and who are not affiliated with the CPA firm being reviewed.
• "Practice of or practicing public accountancy" means the following combined activities by a person or firm:
  • Representing to the public that the person or firm is a licensee; and
  • Performing or offering to perform, for a client or potential client, services involving the use of accounting or auditing skills.
    • Accounting or auditing skills include the issuance of reports, management advisory or consulting services, the preparation of tax returns and the furnishing of advice on tax matters.
• "Report" when used with reference to an attest service, means an opinion or other form of language that states or implies assurance as to the reliability of the attest information and that also includes or is accompanied by a statement or implication that the person or firm issuing it has special knowledge of or competence in accounting or auditing. A statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the person or firm is an accountant or auditor or from the language of the report itself. "Report" includes any form of language that disclaims an opinion when such form of language is conventionally understood to imply positive assurances as to the reliability of the attest information or compiled financial statements referred to or special competence on the part of the person or firm issuing such language and includes any other form of language that is conventionally understood to imply such assurance or such special knowledge or competence.
• "Substantial equivalency" means that the education, examination, and experience requirements for CPAs contained in the statutes and administrative rules or another jurisdiction are comparable to or exceed the education, examination, and experience requirements of Maine or that an individual CPAs education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements of Maine.

See 32 M.R.S. § 12201.

Statute and/or Regulation References

Maine Revised Statutes Title 32 § 12201; § 12232; § 12252(8); and § 12253.

Disclaimer: The information contained in NASBA’s Accountancy Licensing Library and CPAmobility.org is for informational purposes only and should not be construed as legal advice or legal opinion. The information is based on current state board of accountancy law and rules which are publicly available. Because board law and rules are continuously changing, there may be a slight delay in law or rule effective dates and the information reflected in these websites. NASBA cannot guarantee a mobility outcome based solely on the information contained in these websites, as additional state factors not listed here may be applicable. It is the responsibility of each CPA licensee or permit holder to be knowledgeable of each state board's current laws and rules in the state(s) in which the licensee intends to practice via mobility. 

Click Reciprocal Licensure and/or Firm Registration in the menu bar at the top of this page for additional information or if these practice privilege requirements do not apply to you or your firm.

Accounting Firm License. A firm must hold a permit issued by the Maine Board of Accountancy if it has an office in Maine performing a defined service, has an office in Maine that uses the title CPA or CPA firm, or does not have an office in Maine but performs defined services in accordance with SAS, SSAE or PCAOB for a client having its home office in Maine.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Maine who no longer wishes to hold said license/permit to practice may voluntarily relinquish their CPA license to the Maine Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.