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02-280
Department of Professional and Financial Regulation
Board of Accountancy
2001-2002 Regulatory Agenda
UMBRELLA-UNIT NUMBER: 02-280
AGENCY NAME: Department of Professional and Financial Regulation,
Board of Accountancy
CONTACT PERSON:
Cheryl Hersom, Board Administrator, 35 State House Station, Augusta,
ME 04333-0035; (207) 624-8605
EMERGENCY RULES
ADOPTED SINCE THE LAST REGULATORY AGENDA: None
EXPECTED 2001-2002
RULE-MAKING ACTIVITY:
CHAPTER 1:
Definitions
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4)
PURPOSE: The Board intends to review and revise its rules to ensure
clarity and conformity with the enabling statute by clarifying the requirements
for Peer Review.
ANTICIPATED SCHEDULE: Prior to July, 2002.
AFFECTED PARTIES: Certified Public Accountants, Public Accountants,
Accountancy Firms and the general public.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
CHAPTER 3:
Examination Requirements
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4), §12228(4), §12240(4)
PURPOSE: The Board intends to review and revise its rules to ensure
clarity and conformity with the enabling statute by clarifying the requirements
for Peer Review and the examination to be administered for Public Accountants.
ANTICIPATED SCHEDULE: Prior to July, 2002.
AFFECTED PARTIES: Certified Public Accountants, Public Accountants and
the general public
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
CHAPTER 4:
Experience Requirements
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4), §12228(10), §12240(2)
PURPOSE: The Board intends to review and revise its rules to ensure
clarity and conformity with the enabling statute by clarifying the certification
requirements for Certified Public Accountants and Public Accountants.
ANTICIPATED SCHEDULE: Prior to July, 2002.
AFFECTED PARTIES: Certified Public Accountants, Public Accountants and
the general public
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
CHAPTER 5:
Permits to Practice, Individual
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4), §12251(4)(b)(3), §12251(5)
PURPOSE: The Board intends to review and revise its rules to ensure
clarity and conformity with the enabling statute by clarifying the requirements
for individual permits to practice and continuing professional education
requirements for maintaining licensure.
ANTICIPATED SCHEDULE: Prior to July, 2002.
AFFECTED PARTIES: Certified Public Accountants, Public Accountants and
the general public
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
CHAPTER 6:
Permits to Practice, Firms
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4), §12252(2)
PURPOSE: The Board intends to review and revise its rules to ensure
clarity and conformity with the enabling statute by clarifying the requirements
for firm permits to practice.
ANTICIPATED SCHEDULE: Prior to July, 2002.
AFFECTED PARTIES: Accountancy Firms and the general public
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
CHAPTER 8:
Rules of Professional Conduct
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4)
PURPOSE: The Board intends to review and revise its rules to ensure
clarity and conformity with the enabling statute by adopting a code
of professional conduct.
ANTICIPATED SCHEDULE: Prior to July, 2002.
AFFECTED PARTIES: Certified Public Accountants, Public Accountants,
Accountancy Firms and the general public
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
© Department of the Secretary of State
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