To become a CPA in Maine, you’ll need to meet the following requirements:
- Education: 120 semester hours with a bachelor’s degree to sit for the exam; 150 semester hours required for the licence
- Exam: Pass all four sections through NASBA’s CPA Examination Services within a 30-month rolling credit window
- Experience: 2 years at a licensed public accounting firm under the supervision of a licensed CPA – industry, government, and academia do not qualify
- Ethics: No separate ethics exam required
- SSN and residency: SSN required if you have one (affidavit form if not); no residency or citizenship requirement
- Licensure and CPE: Apply directly to the Maine Board of Accountancy; licences renew annually by 30 September; 40 CPE hours per year
Maine still requires 150 semester hours for CPA licensure.
LD 1789, signed by Governor Janet Mills in June 2025, lowered the threshold to sit for the exam from 150 to 120 hours. However, the bill’s proposed alternative licensure pathways were stripped during the legislative process.
Licensure still requires 150 hours, and Maine has not enacted a bachelor’s-degree-plus-experience pathway. The 2-year experience requirement, and the restriction to public accounting firm experience only, also remain unchanged.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Maine CPA requirements: quick summary
| CPA requirement | Maine |
|---|---|
| Education to sit | Bachelor’s degree + 120 semester hours + 12 accounting hours (3 in auditing) |
| Education for licence | 150 semester hours + bachelor’s + 15 accounting hours (3 in auditing) |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 2 years at a licensed public accounting firm |
| Ethics requirement | No separate ethics exam |
| Credit window | 30 months from score release date |
| CPE | 40 hours annually (1 Oct to 30 Sep), 4 hours ethics every 3 years |
| Tier system | One-tier |
| Residency | Not required |
| Citizenship | Not required |
| SSN | Required if you have one; affidavit form if not |
Maine only accepts public accounting firm experience. Unlike most states where industry, government, and academic experience qualifies toward the CPA licence, Maine requires experience to be gained at a licensed public accounting firm.
The Board’s rule allowing non-public accounting experience was repealed in July 2020. Candidates working in private industry or government who intend to sit for the CPA exam in Maine should plan their career path accordingly.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Maine?
Maine uses different thresholds for sitting the exam and obtaining the licence.
To sit: A bachelor’s degree (or equivalent) with at least 120 semester hours, including 12 hours in accounting or auditing subjects, of which at least 3 hours must be in auditing and attestation services. The bachelor’s degree and 120 hours must be complete within 120 days of taking the first exam section.
For the licence: 150 semester hours including a bachelor’s degree, with at least 15 hours in accounting or auditing subjects (including at least 3 hours in auditing and attestation services). The full list of qualifying accounting subjects covers financial accounting, government and not-for-profit accounting, auditing, managerial accounting, taxation, fraud examination, internal controls, financial statement analysis, accounting research, tax research, accounting information systems, and ethics relevant to public accounting practice.
There is no alternative pathway. 150 hours is the single route to the Maine CPA licence.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Maine?
Maine is a CPAES state. All exam applications are submitted through the NASBA CPA Portal.
| Detail | Maine |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee (per section) | $96.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,554.36 ($96 eval + ($96 + $268.59) × 4) |
| NTS validity | 6 months |
| Credit window | 30 months from score release date |
| Residency required | No |
| Citizenship required | No |
| SSN required (exam) | No |
Foreign education evaluations for the exam are accepted from NIES or the Foreign Academic Credentials Service (FACS). Official transcripts must be sent directly from each institution’s registrar to CPAES.
Maine Prometric test centres are in Bangor, Portland, and Presque Isle.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Maine?
| Detail | Maine |
|---|---|
| Duration | 2 years minimum |
| Hours (part-time) | 2,080 hours = 1 year; 173 hours = 1 month |
| Setting | Licensed public accounting firm only |
| Industry/government/academia | Not accepted (repealed July 2020) |
| Services | Accounting or auditing skills, including at least one of: management advisory, financial advisory, consulting, tax return preparation, or tax advice |
| Supervision | Licensed CPA in Maine or another US state or territory |
| Verification | Written verification by supervising licensee, submitted on request |
The restriction to public accounting firm experience is a significant Maine distinction. Candidates who gain accounting experience in industry, government, or non-profit settings cannot count that time toward the Maine CPA licence. The firm must hold a licence under 32 M.R.S. §12252 or an equivalent from another state or territory.
Late applicant rule: If you apply for your initial licence more than 4 years after you last met all the qualifications under 32 M.R.S. §12228, you must demonstrate 40 hours of CPE completed during the year immediately preceding your application (32 M.R.S. §12230(2)).
Licence fees
| Fee | Amount |
|---|---|
| Initial licence + criminal background check | $56.00 ($35 licence + $21 background) |
| NASBA Academic Credential Evaluation (education review) | $100.00 |
| Annual renewal | $35.00 |
| Late renewal (up to 90 days after expiry) | $35.00 + $50.00 late fee |
| Renewal more than 90 days late | Full new applicant requirements apply |
| Reinstatement CPE | 80 hours in 24 months preceding application (4 hours ethics) |
Initial licence applications are submitted through Maine’s licensing portal. Candidates who need NASBA to evaluate their academic credentials for licensure submit a separate $100 application through NASBA Licensing Services.
What are the CPA ethics requirements in Maine?
Maine does not require a separate AICPA Professional Ethics exam for initial licensure. The certification requirements are education, CPA exam, experience, and background check only.
Ethics is addressed through ongoing CPE: at least 4 hours of CPE in professional ethics are required every three years, counting within the standard 40-hour annual requirement.
What are the CPA requirements for international candidates in Maine?
| Detail | Maine |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN (exam) | Not required |
| SSN (licence) | Required if you have one; SSN affidavit form required if not |
| Foreign credential evaluation (exam) | NIES or FACS |
| Foreign credential evaluation (licence) | NIES or FACS |
| IQEX | Accepted under NASBA/IQAB Mutual Recognition Agreements |
The Board’s licence application asks whether you can provide an SSN. Answering “No” requires submission of an SSN affidavit form; the application can proceed without one. No citizenship or residency requirement applies at either the exam or licence stage.
Maine participates in NASBA/IQAB Mutual Recognition Agreements. Holders of a foreign CPA-equivalent designation from a country with an MRA may apply for a Maine licence without sitting the full CPA exam.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Maine?
| CPE requirement | Detail |
|---|---|
| Annual hours | 40 hours |
| CPE period | 1 October to 30 September annually |
| Renewal deadline | 30 September |
| Ethics | 4 hours every 3 years |
| Carryover | Up to 20 excess hours to the following year |
| Records retention | 3 years (rolling) |
| Late renewal | $50 late fee; more than 90 days late requires full reapplication |
First-year licensees must complete 40 CPE hours during the first full annual period following the year of original licensure. If you earn more than 40 hours in any year, up to 20 excess hours carry forward to the next period only; they cannot be carried further.
FAQs
Yes. LD 1789 (signed June 2025) reduced the exam sitting requirement from 150 to 120 hours, but the bill’s alternative licensure pathways were stripped before passage.
The 150-semester-hour requirement for the CPA licence remains in effect. Maine has not enacted a bachelor’s-degree-plus-experience pathway. Candidates should check the Maine Board of Accountancy for any legislative updates.
Most candidates take 4 to 5 years to complete 150 semester hours, 6 to 18 months to pass all four exam sections within the 30-month window, and 2 years of qualifying experience at a licensed public accounting firm.
The 2-year experience requirement is notably longer than the 1-year standard in most other states. Add time for the background check and licence application, and the realistic total timeline from starting college is 7 to 8 years for most candidates.
Yes – CPAs from substantially equivalent states can practise in Maine without obtaining a Maine licence under the Board’s substantial equivalency provisions.
CPAs from non-equivalent states can apply for individual substantial equivalency evaluation through NASBA’s CredentialNet service. Maine also recognises international licence reciprocity for holders of foreign designations from countries with NASBA/IQAB Mutual Recognition Agreements.
Use the NASBA Mobility Tool to verify your eligibility.
Maine CPAs serve an economy built around healthcare, financial services, tourism, forest products, and a significant state and federal government presence. Portland is the dominant professional market, home to regional accounting firms, financial institutions, and a growing technology sector. Augusta adds state government demand, while Bangor anchors the northern half of the state.
The combination of relatively low cost of living and strong demand from healthcare and government sectors makes Maine an attractive market for CPAs at mid-career. For detailed salary benchmarks, see our CPA salary guide.
Yes, in most cases. Maine is recognised as substantially equivalent under NASBA’s mobility framework, so a Maine CPA in good standing can generally practise in other states without a separate licence, provided Maine remains their principal place of business. Use the NASBA Mobility Tool to check specific states.
For the most current requirements and application forms, visit the Maine Board of Accountancy.
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