Code of Maine Rules
02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION
280 - BOARD OF ACCOUNTANCY
Chapter 1 - DEFINITIONS
- Section 280-1-1 - ADMINISTERING ENTITY
- Section 280-1-2 - AICPA
- Section 280-1-3 - CPA
- Section 280-1-4 - CPE
- Section 280-1-5 - ENROLLMENT IN A PEER REVIEW PROGRAM
- Section 280-1-5-A - FIRM
- Section 280-1-6 - FIRM
- Section 280-1-7 - IQAB
- Section 280-1-8 - MRA
- Section 280-1-8-A - MRA.MRA
- Section 280-1-9 - NASBA
- Section 280-1-10 - NEPR
- Section 280-1-11 - PA
- Section 280-1-12 - PEER REVIEW OVERSIGHT
- Section 280-1-13 - PEER REVIEW PROGRAM
- Section 280-1-14 - SPONSORING ORGANIZATION
- Section 280-1-15 - STATE
- Section 280-1-16 - REPORT ACCEPTANCE BODY
- Section 280-1-17 - STATE
Current through 2024-38, September 18, 2024
SUMMARY: This chapter defines terms used in these rules and the law governing the Maine Board of Accountancy.
As used in the Board's rules, unless the context indicates otherwise, the following terms have the following meanings:
STATUTORY AUTHORITY: 32 M.R.S. §12214(4)
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