Maine CPA Exam & License Requirements

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Maine requires 150 credit hours to earn a CPA license, however you may sit for the CPA exam after earning 120 credit hours including the required accounting courses.  The work experience requirements are more strict than most states and require 2 years of public accounting work supervised and verified by an active CPA.

To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:

  1. Minimum age: None
  2. U.S. Residency NOT Required
  3. State Residency NOT required

Education Requirements

  1. Bachelor degree or above
  2. Fulfill at least 120 credit hours
  3. Accounting courses: 15 semester hours with at least 3 hours in accounting and 3 hours in auditing. Ethics courses can count towards this as well.

ME CPA License Requirements


  • 150 semester units

Work Experience

  • 2 years of public accounting work experience:
    • Minimum of 400 hours in audit, review, and compilation
    • Minimum of 200 hours in advisory services
  • The experience has to be supervised by CPA or equivalent: Chartered accountants in Canada, Australia, and other countries may be okay but please check with the State Boards to make sure
  • Part-time work is allowed: 173 hours is equivalent to one month of full-time employment

Ethics Exam

  • No Requirement

Maine CPA Exam Fees

The cost to take all four sections of the CPA exam in Maine is $743 plus the initial $145 application fee.  The re-examination registration fee varies depending on the number of sections you are signing up for.

**Important Note: You should not apply and pay for exam sections that will not be taken within six months because your Notice to Schedule (NTS) in Maine expires 6 months after issuance.

Additional CPA Requirements

  1. Pass all 4 sections of the CPA exam with a score of 75% or higher
  2. Complete verified accounting work experience
  3. Fill out and submit all required CPA license application paperwork
  4. Pay the CPA license application fee

ME Exam Information and Resources

For more details, please contact:

Department of Prof. & Fin. Regulation
Office of Lic. & Reg.
35 State House Station
Augusta, ME 04333-0035

Email: [email protected]
Phone: 207-624-8603
Fax: 207-624-8637

What’s Next?

Now that you have started the CPA exam application process, your next step is to find a CPA review course that fits your budget, learning style and schedule.

It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to Pass your first CPA exam!

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  • Jack
    Posted at 11 February, 2019 07:15 AM Reply

    Does Maine really require 2 years of public accounting work??? I've got the other requirements to sit for the exam and am working on my master's degree in accounting but I have no plans on ever working in public accounting. I have worked at a large public corporation as an accountant for the last 5 years, directly supervised by CPAs...

    • Ohm
      Posted at 27 July, 2017 22:17 PM Reply

      This is Ohm Jain from India Can you explain further more on the ‘120 Days’ criteria. What do you mean by “120 semester hours must be complete within 120 days”. Let me put a time movement here. As of now, I have 90 Semester hours. To fill the gap between 90 to 120 semester hours, I am pursuing a Post Graduation course (Post Graduate Diploma In Public Accounting- PGDPA), which is a one year course, having exams in December 2017. December 2017 – PGDPA Exams May 2018- Results declared by the university for PGDPA exams ( I’ll get all my credits for PGDPA by this time) August 2018- I will get all my grade sheets, transcripts from the university At what point of time, will you consider that, I have earned semester hours? Is it May 2018, the result publication date or August’2018, the date, where I receive all my grade sheets. Please note that, I’ll get to know whether I passed or failed in the PGDPA exams in the month of May’2018 itself and so credits for the will be awarded by that time itself. Its just that, getting my transcripts/grade sheets, will take 1-2 months time from date of publication of results(May’2018)

      • Bryce Welker, CPA
        Posted at 22 August, 2017 12:25 PM Reply

        Your semester hours are officially earned and can be submitted on your transcripts the day your school publishes your final grades.

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