Code of Maine Rules
02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION
280 - BOARD OF ACCOUNTANCY
Chapter 8 - RULES OF PROFESSIONAL CONDUCT
Section 280-8-6 - PRINCIPLE: COMPETENCE

Universal Citation: 02 ME Code Rules ยง 280-8-6
Current through 2024-38, September 18, 2024

Competence is derived from a combination of education and experience. It begins with a mastery of the common body of knowledge, skills, and abilities, and requires a commitment to life-long learning and professional improvement. A licensee should possess a level of competence, sound professional judgment, and proficiency to ensure that the quality of his or her activities meets the high level of professionalism required by these Principles. A licensee is responsible for assessing his or her own competence, which includes evaluating whether education, experience, and judgment are adequate for the responsibility assumed.

A licensee should be competent in the performance of all professional activities, in whatever capacity performed, and comply with applicable professional standards.

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