Maine is a relatively easy state to sit for the exam as it requires only 15 credit hours in accounting.
However, the Board has a strict experience requirement: 2 years of public accounting experience is required — some non-public accounting experience may be considered but this is subject to Maine State Board’s discretion.
It also strictly requires a social security number.
Maine CPA Requirements
1. Education Requirements to Sit for the Exam
- Bachelor degree or above.
- Fulfill at least 120 credit hours.
- Accounting courses:
- 15 credit hours in accounting, auditing and/or ethics.
- At least 3 credit hours in accounting and 3 hours in auditing.
- Educational requirements must be met within 120 days following the actual exam date.
2. Additional Maine CPA Requirements to Get the License
- 150 credit hours from an accredited university or educational institution.
- Accounting courses: 15 credit hours ( 3 in accounting, 3 in auditing, and ethics).
- 2 years of public accounting work experience:
- at least 400 hours in audit, review and compilation.
- at least 200 hours in advisory services.
- non-public accounting maybe counted if it is deemed substantially equivalent to public accounting.
- The experience has to be supervised by US CPA or equivalent. Please check with the Board on the definition of CPA equivalent.
- Part-time work can be counted: 2,080 hours is equivalent to 1 year of full time employment; 173 hours is equivalent to 1 month of full-time employment.
*Launched in Apr 2016* The NASBA Experience Verification service is now available to those who do not have access to an active U.S. CPA for verification.
- None required.
3. Maine CPA Requirements on Residency & Age
- US citizenship not required.
- Maine residency not required.
- Minimum age: none.
Note on Social Security Numbers
The disclosure of social security number is mandatory in the license application form. Catherine Caroll has kindly confirmed the understanding via email in December 2014:
Yes, Maine Law requires individuals seeking licensure with this department must provide a social security number issued by the U.S. Social Security Administration. There is no exemption to this provision even to those previously licensed.
Catherine M. Carroll
- First-timers: $774 + application fee
5. Continuing Education
CPE is a must for license holders. Click here for Maine CPA CPE requirements.
6. Other Useful Information
- Maine CPA Exam Application Instruction
- Maine CPA Licensing Information
- Maine Board of Accountancy Laws
Maine Board of Accountancy
Department of Prof. & Fin. Regulation
Office of Lic. & Reg.
35 State House Station
Augusta, ME 04333-0035
- Email: firstname.lastname@example.org
- Phone: (207) 624-8672
- Fax: (207) 624-8636
What if the Maine CPA Requirements Don’t Work for Me?
Check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:
- CPA educational requirements: Rules, Obstacles and Solutions
- States with more flexible CPA experience requirements
- How to get extra credit hours for the 150-hour rule
If you have questions, feel free to leave a comment below, or visit my Facebook page.