CPA Licensing Requirements in Maine


For Candidates in Maine who have Passed the Uniform CPA Exam

Experience Requirement

Maine’s State Board of Accountancy requires that CPA license candidates complete at least two years of practical experience under the guidance of a licensed CPA.

The experience must include at least 400 hours in:

  • Audit
  • Compilation, and/or review procedures

It must also include at least 200 hours in:

  • Tax advising
  • Tax returns
  • Management advisement, and/or financial and consulting services

Education Requirement

Maine’s CPA license candidates must complete at least 150 semester hours and earn at least a bachelor’s degree.

Additional Requirements

  • CPA applicants must submit a license application for initial licensure
    • This includes a criminal background check
    • Applicants must submit an application fee of $146
  • CPA licenses are to be renewed every year by September 30
    • There is an annual renewal fee of $75
    • Licenses can be renewed online

Continuing Professional Education Requirements

The CPE cycle for Maine runs from October 1st through September 30th. The following requirements must be met within that time period each year:

  • Complete 40 CPE hours
  • No more than 20 CPE hours can be earned in soft courses which include:
    • Business, Securities, and Administration
    • Communication Arts
    • Computer Software Applications
    • Economics
    • Human Resources Policies
    • Mathematics, Statistics, Probability, and Quantitative Applications in Business
  • Complete 4 CPE hours in ethics every three years