Maine CPA Exam Requirements


For Candidates in Maine that have not Taken the Uniform CPA Exam

Maine is home to five colleges and universities that offer exceptional accounting programs that will prepare students to become state licensed CPA’s. Maine’s State Board of Accountancy oversees the certification and registration of CPA licenses, while also promoting high professional standards that are in the best interest of the citizens of the state.

Candidates looking to take the Uniform CPA exam in Maine must apply through NASBA directly.

Education Requirements

Applicants for the CPA exam in Maine DO NOT need to meet the 150 semester hour requirement to sit for the exam.

Maine’s CPA exam applicants must hold a bachelor’s degree with at least 120 semester hours completed and which consists of at least 15 semester hours in at least one of the these accounting topics:

    • Accounting information systems
    • Accounting research and analysis
    • Auditing and attestation services (3 hours required)
    • Ethics in public accounting
    • Financial accounting and reporting
    • Financial statement analysis
    • Fraud examination
    • Managerial/cost accounting
    • Taxation
    • Tax research and analysis

General Requirements

  • Applicants must submit official transcripts from each college or university attended to CPAES
    • Letters must be from the office of the Registrar of each school
  • Applicants must submit three letters of reference with the exam application
    • Cannot be written by relatives
    • Only one may be written by an instructor or employer who only knows applicant via work or school
  • There is no residency or citizenship requirement for taking the CPA exam in Maine

Fee Requirements

These fees must be paid before taking the CPA exam in Maine:

  • Application fee – $145
  • Registration fee
    • All four examination sections – $110
    • Three examination sections – $95
    • Two examination sections – $80
    • One examination section – $65
  • Examination fees
    • Auditing and Attestation (AUD) – $192.03
    • Financial Accounting and Reporting (FAR) – $192.03
    • Business Environment and Concepts (BEC) – $172.51
    • Regulation (REG) – $172.51

The Prometric testing centers located in Maine can be found in the following cities:

  • Bangor
  • Presque Isle
  • South Portland

Already passed the CPA Exam and looking for additional licensing requirements in Maine? – Click Here