Maine

1. Official transcript(s). Submission by you or school to CPAES.
2. Three reference letters. Submission by you or reference to CPAES. Reference letters may not be provided by persons related to you, and only one of the three letters may be submitted by an employer or instructor whose acquaintance with you is based only on work or study.
3. Notarization form. Submission by you to CPAES.
4. Photo form. Submission by you to CPAES.
5. Certificate of Enrollment, if applicable. Submission by you or school to CPAES.
6. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
7. ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat, but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are not automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Examination Fees

Registration Fees

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

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 completed at least 120 semester hours of college level education; and
• Have completed basic courses in accounting and auditing defined as 15 semester hours in accounting, auditing and/or ethics to include at least 3 semester hours in accounting and 3 semester hours in auditing.

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.

Note: You shall be required to meet the 150 semester hour educational requirement to obtain a CPA License in the State of Maine.

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.

Transcripts

If you have completed all educational requirements at the time of application, you must:

• submit to CPAES relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• The official transcript(s) may be submitted by you.
• Photocopies of transcripts are not acceptable.
• Transcripts “Issued to Student” are acceptable if received in a sealed envelope.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

If you are currently enrolled in college at the time of application, you must:

• submit to CPAES relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• submit to CPA Examination Services a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses and graduation requirements will be completed within 120 days following the actual date you took your first test section. Basic courses in accounting and auditing that are in progress at the time of application will not be accepted. The form must be signed by an authorized official of the college and signed by you.
• The official transcript(s) and Certificate of Enrollment Form may be submitted by you.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.

After all educational requirements have been met, you must:

• have the academic institution(s) submit to CPAES an official transcript to confirm degree conferral and satisfactory completion of courses.
• The final official transcript must display satisfactory completion of all courses and the degree graduation date.
• The official transcript may be submitted by you.

And you are advised:

• Examination scores will not be released nor will you be permitted to take future examinations until CPAES receives the final official transcript.
• Failure to successfully complete the courses and/or degree requirements as indicated on the Certificate of Enrollment will result in the examination score(s) being voided.
• If the required final official transcript is not received, the application will be determined to be incomplete and you will not receive examination score(s), will not receive any credit for any Uniform CPA Examination section taken, and will not be permitted to take any future examinations and will be required to reapply as a First-time applicant.

If you have completed educational requirements at institutions outside the U.S., you must:

• have your credentials evaluated by Foreign Academic Credential Services, Inc.
• obtain the form to request this service from the evaluation service agency.
• submit your foreign transcript(s) from each institution at which original credit toward the educational requirement has been earned to the evaluation service agency.
• The evaluation of the foreign transcript(s) must be a course-by-course comparison to Maine requirements.
• Completed original evaluations must be submitted to CPAES. The original evaluation may be submitted by you. Photocopies are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

Course Requirements

• CPA review courses are not acceptable.
• Education earned at a regionally accredited community college or two-year degree granting institution are acceptable.
• Correspondence and online courses are acceptable when you receive credit for the courses at a regionally accredited college or university. These courses must appear on an official transcript.
• Courses in progress listed on an official school transcript are acceptable in place of the Certificate of Enrollment.
• Credit by examination is not acceptable.

Residency

There is not a residency requirement for the state of Maine.