Maine CPA Requirements

Are you looking to take the CPA Exam as an exam candidate for Maine? Each state or region in the United States has a different set of requirements in order to sit for the test. If you are considering Maine, you should first understand if you meet all of the necessary qualifications including education, residency, and age requirements. Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Maine CPA requirements. For example, did you know that you candidates do not need to have US citizenship or Maine residency in order to sit for the exam?

Please note that obtaining a CPA license in ME may require additional qualifications including continuing education or work experience.

The data on this page was last reviewed and updated in November 2017.

CPA Exam Requirements in Maine


  • Bachelor’s degree is required.
  • The BA degree and 120 semester hours must be complete within 120 days following the actual date you took your first test section.
  • Specific requirements for distribution of accounting semester hours. See full education requirements on the Maine Board of Accountancy website.

View Other Maine Education Requirements.

Maine State Requirements & Education Options

Eligibility for Examination

The following requirements are in effect as of February 29, 2012:

To qualify for the examination, you must:

  • Be of good character and reputation; and
  • Have earned at least a baccalaureate or higher degree conferred by a regionally accredited college or university acceptable to the Board and complete at least 120 semester hours of college level education; and
  • Have completed 15 semester hours in one or more of the topics listed below. At least 3 semester hours must be earned in auditing and attestation services.
    • financial accounting and reporting for business organizations
    • financial accounting and reporting for government and not-for-profit entitities
    • auditing and attestation services
    • managerial or cost accounting
    • taxatoin
    • fraud examination
    • internal controls and risk assessment
    • financial statement analysis
    • accounting research and analysis
    • tax research and analysis
    • accounting information systems
    • ethics relevant to the practice of public accounting

If you have conditional credit, you will be permitted to continue to sit for the examination. if your conditional credit is expired, you must successfully complete the basic courses in accounting and auditing before taking any additional sections of the examination.

The baccalaureate degree and 120 semester hours must be complete within 120 days following the actual date you took your first test section, or scores will not be released and credit for any completed part of the examination will not be given. the basic courses in accounting and auditing must be complete at the time of application. All educational transcripts, Certificate of Enrollments, and/or foreign evaluations are required to be submitted to CPA Examination Services. You may submit official school transcripts, Certificate of Enrollments and/or foreign evaluations separately or included with the first-time application.


US citizenship is not required.
Maine residency is not required.


NO Age Minimum.

Find CPA Test Centers

Visit to find a CPA test center in Maine near you.

More Information
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Exam Fees:
Initial Application Fee: $150.00
Audit: $208.40
Financial: $208.40
Regulation: $208.40
Business: $208.40
Total: $983.60

*Registration fee for re-examination depends on the number of parts you are retaking.

Contact Information:
Maine Board of Accountancy
Phone: 207-624-8627

Office of Professional and Occupational Regulation
35 State House Station
Augusta, ME 04333-0035

CPA License Requirements in Maine


Continuing education is required.

Work Experience

Work experience is required.

Other Qualification

Social Security Number is required.
Pass the AICPA Ethics Exam.

Getting your CPA license in Maine can mean that additional requirements must be met. Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the Maine State Board of Accountancy for complete licensing information.

Links and Resources:

Learn about CPA Exam Requirements in other states: