APPROVED CHAPTER
JUNE 12, 2025 297
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
_____
H.P. 1200 - L.D. 1789
An Act to Amend the Education Requirements in the Certified Public
Accountant Licensure Laws
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 32 MRSA §12228, sub-§3, as amended by PL 2011, c. 478, §1, is further
amended to read:
3. Education requirement requirements. The education requirement for a license
is and the education requirement to take the examination are as follows:
B. 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, the total educational program to include basic courses in accounting and
auditing determined to be appropriate under board rules, is required for licensure.
Rules adopted by the board pursuant to this paragraph are routine technical rules as
defined in Title 5, chapter 375, subchapter 2‑A; and
C. An examination applicant who has successfully completed at least 120 semester
hours of education, including the basic courses in accounting and auditing required by
paragraph B, and who expects to complete a minimum 4-year baccalaureate or higher
degree required in paragraph B within 120 days following the examination is eligible
to take the examination. Grades may not be released, nor may credit for the
examination or any part of the examination be given to the applicant unless the degree
required in paragraph B is completed within 120 days following the examination or
within such time as the board in its sole discretion may determine.
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Statutes affected:
Bill Text ACTPUB , Chapter 297: 32.12228