Code of Maine Rules
02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION
280 - BOARD OF ACCOUNTANCY
Chapter 5 - CERTIFIED PUBLIC ACCOUNTANT LICENSE REQUIREMENTS
Section 280-5-3 - EDUCATION

Universal Citation: 02 ME Code Rules ยง 280-5-3

Current through 2024-38, September 18, 2024

The applicant must meet the educational requirements set forth in 32 M.R.S. §12228(3). The 150 semester hours required by 32 M.R.S. §12228(3) must include a minimum of 15 hours in one or more of the topic areas described in subsections A-L below. Of the minimum 15 hours, at least 3 hours must be earned in auditing and attestation services (subsection C).

A. Financial accounting and reporting for business organizations

B. Financial accounting and reporting for government and not-for-profit entities

C. Auditing and attestation services

D. Managerial or cost accounting

E. Taxation

F. Fraud examination

G. Internal controls and risk assessment

H. Financial statement analysis

I. Accounting research and analysis

J. Tax research and analysis

K. Accounting information systems

L. Ethics relevant to the practice of public accounting

Disclaimer: These regulations may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.