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02-280
Board
of Accountancy
2002-2003 Regulatory
Agenda
AGENCY
UMBRELLA-UNIT NUMBER: 02-280
AGENCY NAME: Department of Professional and Financial Regulation,
Office of Licensing and Registration, Board of Accountancy
CONTACT
PERSON: Cheryl Hersom, Board Administrator, Office of Licensing
and Registration, Augusta, ME 04333-0035, tel. 207-624-8605
EMERGENCY
RULES ADOPTED SINCE THE LAST REGULATORY AGENDA: None
EXPECTED
2002-2003 RULE-MAKING ACTIVITY:
CHAPTER
1: Definitions
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4)
PURPOSE: The Board may review and revise its rules to ensure clarity
and conformity with the enabling statute by clarifying the Computer-Based
examination requirements.
ANTICIPATED SCHEDULE: Prior to July, 2003.
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 may review and revise its rules to ensure
clarity and conformity with the enabling statute by clarifying the Computer-Based
examination to be administered to Certified Public Accountants and Public
Accountants.
ANTICIPATED SCHEDULE: Prior to July, 2003.
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 may 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, 2003.
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 may 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, 2003.
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 may 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, 2003.
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 may 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, 2003.
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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