Maine CPA Exam Requirements
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Maine CPA Exam Education Requirements
Education Requirement for Licensure: 150 hours (including B.A.)
Participates in International Examination Program: Yes
Hours in accounting: 15 semester hours or equivalent quarter hours in accounting, auditing & ethics (3 hours must be in accounting and 3 hours must be in auditing)
Exam sitting requirements: B.A, or completion of B.A. within 120 days
Experience requirements: 2 years of public accounting experience which must include the use of accounting or auditing skills including the issuance of reports on financial statement and at least one of the following: the provision of management advisory services, financial advisory services or consulting services, the preparation of tax returns, the furnishing of advice on tax matters
Ethics exam: No ethics exam
You may register online via credit card. To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.
Send any additional required information or documents to:
CPA Examination Services – ME
PO Box 198469
Nashville, TN 37219
Materials to be Submitted with Application
Official transcript(s). Submission by you or school to CPAES.
Three reference letters. Submission by you or reference to CPAES. Reference letters may not be provided by persons related to you, and only one of the three letters may be submitted by an employer or instructor whose acquaintance with you is based only on work or study.
Notarization form. Submission by you to CPAES.
Photo form. Submission by you to CPAES.
Certificate of Enrollment, if applicable. Submission by you or school to CPAES.
International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
ADA Accommodation Form, if applicable. Submission by you to CPAES.
Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.
If you have previously applied and sat, but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are not automatically considered a re-examination candidate.
Maine CPA Exam Fees
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
Application fee $150.00
Examination Fees
Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51
Registration Fees
4 examination sections $75.00
3 examination sections $75.00
2 examination sections $75.00
1 examination section $75.00
The Maine Society of Certified Public Accountants
Karen Vincent
Phone Number: 207-883-6090 or 207-761-0925
Address: 254 Commercial Street, 2nd Floor, Portland, ME 04101
Email: kvincent@mecpa.org
Maine Board of Accountancy
Phone Number: 207-624-8672 or 207-624-8603
Fax Number: 207-624-8637
TTY users call Maine Relay 711
Dept. of Professional and Financial Regulation
Office of Professional and Occupational Regulation
Mailing Address: 35 State House Station, Augusta, ME 04333-0035
Delivery Address: 76 Northern Avenue, Gardiner, Maine 04345
Email: catherine.m.carroll@maine.gov
