Code of Maine Rules
02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION
280 - BOARD OF ACCOUNTANCY
Chapter 5 - CERTIFIED PUBLIC ACCOUNTANT LICENSE REQUIREMENTS
Section 280-5-4 - EXPERIENCE
Current through 2024-38, September 18, 2024
An applicant for licensure as a certified public accountant must comply with the experience requirement of 32 MRS §12228(10) and this Section.
A. Except as otherwise expressly authorized by 32 M.R.S. §12228(10), experience in the practice of public accounting must be earned under the supervision of an individual licensed under 32 M.R.S. §12230, or holding the equivalent license, permit or certification of another state or territory of the United States.
B. Except as otherwise expressly authorized by 32 M.R.S. §12228(10) experience must be earned in the employment of a firm licensed under 32 M.R.S. §12252, or an equivalent license, permitor certification of another state or territory of the United States.
C. [Repealed]
D. For purposes of computing experience for part-time employees, 2,080 hours of work experience constitutes one (1) year of experience and 173 hours of part-time employment constitutes one (1) month of experience.
E. A licensed supervisor must verify the applicants 'work experience in writing. The licensed supervisor must submit such verification upon request of the applicant or the Board. The Board may, at its discretion, request further documentation to verify such experience.
