Maine CPA Requirements
Exam and License Requirements to Become a CPA

Maine CPA Requirements

See what you need to become a CPA in Maine.
As a NASBA CPA Examination Service (CPAES) jurisdiction, the process to become a CPA in Maine is relatively straightforward. To help you on your CPA journey, we’ll outline the Maine CPA Exam and license requirements you need to know to achieve licensure.

Semester Units

Years of Experience
In Application Fees
Residency or Citizenship
Mandatory State Ethics Exam
Participates​ in International
Exam Program

Semester Units


Year of Experience

In Application Fees
Residency or Citizenship Requirements
Mandatory State Ethics Exam
Participates​ in International Exam Program

Maine CPA Requirements

To become a CPA in Maine, you must pass the CPA Exam, meet education requirements, and possess the necessary work experience. Below is a brief outline of common CPA requirements as they pertain to Maine:

Social Security Requirements Yes
Age, Citizenship, and Residency Requirements
  • No age limit
  • U.S. citizenship is not required
  • No need to be a resident of Maine
Good Moral Character Yes
Education Requirements for Licensure 150 hours (including B.A.)
Pass the CPA Exam Score 75 or higher in each section within an 18-month period
Work Experience 2 years
Ethics Exam Requirements No
International CPA Examination Program Yes

Maine CPA Education Requirements

To sit for the CPA Exam in Maine, candidates must complete a 4-year baccalaureate or higher degree with at least 120 semester hours (you may take the exam if you will meet this requirement within 120 days following your examination date). Course requirements include:

  • A minimum of 15 total semester hours in accounting, auditing, and ethics, with 3 hours in auditing and attestation services.

To get your CPA license in Maine, you will need to complete 150 total semester hours of coursework.

Maine CPA Work Experience Requirements

To obtain a CPA license in Maine, candidates are required to complete at least two years of qualifying work experience under the direction of a licensed CPA. The experience must be earned in a licensed public accounting firm, and include the use of accounting or auditing skills:

  • The issuance of reports on financial statements
  • The provision of management advisory
  • Financial advisory or consulting services
  • The preparation of tax returns
  • The furnishing of advice on tax matters
  • Equivalent activities defined by the Board

Maine International CPA Examination Program

Maine is an active participant in the International CPA Examination Program, which is designed to include international candidates for the CPA Exam. The exam and license requirements are the same for non-U.S. candidates. However, either NASBA International Evaluation Services (NIES) or Foreign Academic Credentials Service, Inc. must evaluate their credentials.

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Maine CPA Exam & License Fees

First-time exam applicants must pay an application fee and individual exam fees. The initial application fee for the CPA Exam is $170, while the fee for each exam section is $238.15.

Maine CPA Exam Fees
Initial Application Fees $170.00
Auditing and Attestation (AUD) $238.15
Business Environment and Concepts (BEC) $238.15
Financial Accounting and Reporting (FAR) $238.15
Regulation (REG) $238.15
Total: $1,122.60

If you need to retake a section of the exam, you will be required to pay the $238.15 examination fee and a registration fee of $85.

The initial CPA license fee is $35. Candidates are also required to pay $21 for a criminal background check, raising the total license fee to $56.

Maine CPA License Renewal Requirements

All CPAs in Maine must renew their license annually on or before September 30. The annual renewal fee is $35, with a late fee of $50 issued to those who miss the deadline. Additionally:

  • You must complete 40 hours of continuing education each year (visit the Maine Accountancy Board website for more).
  • If you submit your renewal application more than 90 days after your license expiration date, you will need to meet all applicable requirements for new applicants.

Maine CPA Exam Dates, Score Release, and Scheduling

Candidates can take the CPA Exam at their convenience throughout the year. The American Institute of Certified Public Accountants (AICPA) releases the CPA Exam score release dates every two years, with scores available within 48 hours of the scheduled release date.

Here is a rundown of all you need to know to apply for and schedule your CPA Exam in Maine:

  1. Submit CPA Exam Application

    To take the CPA Exam in Maine, you will first need to get your credentials verified. Make sure you are well-prepared for the test before applying. The NASBA website serves as the portal where you can submit your application and supporting documents.

  2. Obtain Authorization to Test (ATT)

    After your application has been reviewed and approved, you will be issued an Authorization to Test (ATT). Receiving an ATT means you are now allowed to take the CPA Exam.

  3. Receive Your Notice to Schedule (NTS)

    Between three and six weeks after submitting your CPA Exam application, you will receive a Notice to Schedule (NTS). Your NTS number is required when scheduling the CPA Exam and at your testing center during the exam.

  4. Schedule Your Exam With Prometric

    To schedule the CPA Exam, you must visit the Prometric website. Determine the place and date of your examination in advance. You can conduct a simple Internet search to identify the Prometric testing center closest to you.

  5. Pass the CPA Exam

    To pass the CPA Exam, you must achieve a score of 75 or higher in each exam section within an 18-month period.

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