Code of Maine Rules
02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION
280 - BOARD OF ACCOUNTANCY
Chapter 5 - CERTIFIED PUBLIC ACCOUNTANT LICENSE REQUIREMENTS
Section 280-5-5 - APPLICANTS HOLDING CREDENTIALS FROM ANOTHER COUNTRY
Universal Citation: 02 ME Code Rules ยง 280-5-5
Current through 2024-38, September 18, 2024
A. The Board recognizes the existence of the International Qualifications Appraisal Board (IQAB), a joint body of NASBA and the AICPA, which is charged with:
1.
Evaluating the professional credentialing process of certified public
accountants, or their equivalents, of countries other than the United States;
and
2. Negotiating principles of
reciprocity agreements with the appropriate professional and/or governmental
bodies of other countries seeking recognition as having requirements
substantially equivalent to United States' requirements for the certificate of
a certified public accountant.
B. The Board shall give consideration to the terms of all principles of Mutual Recognition Agreements (MRA) established by IQAB. The Board may issue a license to an individual holding an active license from another country with which IQAB has established a MRA.
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