State Requirements

At the time of your license renewal in September, you will be asked to verify the completion of your CPE. Sometime after September 30 each year, you may be chosen at random to provide additional certificates/documentation of your CPE. For more CPE information, refer to 32 M.R.S.A. §12233.

  • CPE Reporting Cycle: The CPE requirement for the period October 1 through September 30 is 40 hours.
  • Ethics Requirement: All licensees must obtain at least 4 hours of CPE in professional ethics every 3 years. If you took a 4-hour ethics course in 2010, you will be required to complete another 4-hour ethics course in 2013.
  • Soft Courses: The credit for such programs may not exceed 50% (20 hours) of the required 40 hours of annual CPE. If you are carrying forward excess CPE, the 50% rule is applied based on the hours actually credited for the year, including the carryover. No waivers to this 50% "soft courses" maximum can be considered by the Board of Accountancy. "Soft" course subject matters include, for example:
    • Communication Arts
    • Mathematics, Statistics, Probability and Quantitative Applications in Business
    • Economics
    • Business, Securities and Administrative Law
    • Human Resources Policies
    • Computer Software Applications

If you have questions, please call the Maine Board of Accountancy at (207) 624-8603.

AICPA CPE Requirements

Earn 120 hours every three years. (Report compliance on annual dues statement.) Retired, unemployed, members who have temporarily left the workplace, members who place their license on inactive status with the State Board of Accountancy AND do not hold themselves out as CPAs are exempt. Consult the AICPA website for additional questions.

General Accounting Office (GAO) CPE Requirements

Earn a minimum of 20 hours annually, 80 hours biannually with 24 hours in governmental subjects for certain staff members. Must be licensed to practice in order to perform governmental audits. Consult the Yellow Book for reporting requirements.

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