Board of Accountancy

Welcome to the website of the Office of Professional and Occupational Regulation, an agency within the Department of Professional and Financial Regulation. We appreciate your visit to our homepage and we look forward to assisting you.

Although our building in Gardiner, Maine is not open to the public due to the COVID-19 health emergency, our staff remains available to resolve your complaints, answer your questions, and continue to deliver high-quality services to consumers and regulated industries.

Please contact us by email or by phone or through our other online services, and we will assist you. Thank you, and we look forward to hearing from you.

The staff of the Office of Professional and Occupational Regulation

Purpose

The Board of Accountancy was established to protect the public through regulation of the practice of public accountancy in the State of Maine.

The primary responsibility of the Board is to examine qualified applicants for a license to practice public accounting in the State; to revoke, suspend or refuse to renew any license after proper notice and hearing; to promulgate rules of professional conduct; and to provide to the public information pertaining to licensed Certified Public Accountants, Public Accountants, Firms and Branches licensed by the Board.

Updated Guidance and Retiring of Covid-19 Prevention Checklists, May 26, 2021 (PDF)

Notice Regarding License Verification Requests (PDF)

Effective March 1, 2019, the Office of Professional and Occupational Regulation (OPOR) will no longer issue paper license verifications. License verifications are available, free of charge, on OPOR’s official database, https://www.pfr.maine.gov/ALMSOnline/ALMSQuery/Welcome.aspx.This database is updated in real time as changes occur.The Office of Professional and Occupational Regulation considers this information to be a secure, primary source for license verification.

Licenses and other communications from the Maine Board of Accountancy will be sent to you by email, so please be sure to keep your contact information current. Follow this link to verify your contact information.

*Depending on your email security settings communications from the board, including licenses, may be directed to your junk/spam folders. Please be sure to check these folders for board communications from noreply@maine.gov.*

Important 2020 license renewal update:

ATTENTION Licensed Public Accounting Firms: To streamline its renewal process, the Maine Board of Accountancy has established a single renewal date for all license types (PAs, CPAs and firms). Effective January 1, 2020, Maine public accounting firm licenses will expire each September 30.  Licenses may be renewed up to 60 days before they expire, and a renewal reminder will be sent by email in August. A single expiration date does not change the responsibilities of those firms subject to peer review report certification and compliance.

Peer review due dates will remain unchanged until a licensed firm undergoes another three-year review period. For example, if a firm’s peer review report is due December 31, 2022, the next peer review report would be due September 30, 2025.

Individual license holders will continue to complete and report 40 hours of continuing education by September 30 each year.  

CPA exam credit extension:

The Maine Board of Accountancy held a meeting on May 26, 2020. During this meeting the Board issued an exam credit extension for some candidates impacted by COVID-19. For information regarding the Maine Board of Accountancy credit extension please review the CPA Exam Credit Extension information provided by NASBA. There is no need for you to contact the Maine Board of Accountancy or NASBA. Nothing is required of candidates to obtain the extension. 

What's New

Rulemaking

None at this time

Requirement to Report Convictions and Changes of Contact Information Within 10 Days of the Occurrence

10 Day Notification Requirement

Pursuant to Title 10, §8003-G(2):

All licensees and applicants for licensure must report in writing any of the following to the office, board or commission no later than 10 days after the change or event, as the case may be:

a. Change of name or address;

b. Criminal conviction;

c. Revocation, suspension, or other disciplinary action taken in this or any other jurisdiction against any occupational or professional license held by the applicant or licensee; or

d. Any material change in the conditions or qualifications set forth in the original application for licensure submitted to the office, board or commission.

The Maine State Bureau of Identification contains an online site to provide electronic access to request criminal history record maintained by the Maine State Police, State Bureau of Identification. This records search will provide you with all the conviction and adjudication information for crimes committed within the State of Maine that the Bureau of Identification currently has on record, as well as pending cases less than one year old.

Laws and Rules

Title 32 Chapter 113 Accountancy Law (PDF)

Accountancy Rules (PDF)

Individual and Firm Licensing now available Online!

 Online License Application

Veterans Preference Policy (adopted February 2017)

OPOR Veterans Preference Policy February 2017 (PDF)