First-time candidates must:

• Be of good character and reputation

• After October 1, 2002, at least 150 semester hours of education, including a minimum 4-year baccalaureate or higher degree conferred by a college or university acceptable to the board, and shall consist of at least 15 hours of accounting, auditing and ethics (which must include at least three hours of auditing and three hours of accounting).

Educational requirements must be met within 120 days following the actual date the candidate took his/her first test section.

Official transcripts and/or Certificate of Enrollment must be submitted to CPA Examination Services at the time of application.

Transition Rule: Candidates who have not earned conditional credit must reapply as a first-time candidate, meeting the 150-semester hour educational requirement to take the examination in Maine. Candidates with conditional credit shall be permitted to sit until their credit expires. Upon expiration, the candidate is required to show completion of 150 semester hours, reapplying as a first-time applicant to take the examination in Maine.

Candidates with foreign educational credentials must have their credentials evaluated by Foreign Academic Credential Services, Inc. Completed evaluations must be received by CPA Examination at the time of application.

Foreign Academic Credentials Service, Inc.
P.O. Box 400
Glen Carbon, IL 62034
Tel: (618) 656-5291
Fax: (618) 656-5292
www.facsusa.com

For more information, click here to visit the Maine State Board of Accountancy.

Click Here to Download a List of Post University Online Courses That Can Be Used to Meet Maine's Course Requirements