Maine Revised Statutes
TITLE 32: PROFESSIONS AND OCCUPATIONS
Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY

Subchapter 1: GENERAL PROVISIONS

32 §12201. Definitions - §12201. Definitions As used in this chapter, unless the context...

32 §12202. Unlicensed persons or firms - §12202. Unlicensed persons or firms Anyone may practice accounting and...

32 §12203. Fees - §12203. Fees The Director of the Office of Professional and...

Subchapter 2: BOARD OF ACCOUNTANCY

32 §12213. Appointment - §12213. Appointment The Board of Accountancy, as established by Title...

32 §12214. Organization; powers and duties - §12214. Organization; powers and duties 1. Meetings; chair. The board...

Subchapter 3: LICENSURE OF CERTIFIED PUBLIC ACCOUNTANTS

32 §12227. Licenses; certified public accountants - §12227. Licenses; certified public accountants Any person who receives from...

32 §12228. Certified public accountants; qualifications - §12228. Certified public accountants; qualifications 1. Certificate grant. [PL 2009,...

32 §12229. Licensees offering or rendering services in another state (REPEALED) - §12229. Licensees offering or rendering services in another state (REPEALED)...

32 §12230. Application for licensure - §12230. Application for licensure 1. Licensure. The board shall issue...

32 §12231. Application for licensure on the basis of an out-of-state license or certificate - §12231. Application for licensure on the basis of an out-of-state...

32 §12231-A. Licensure by endorsement - §12231-A. Licensure by endorsement Notwithstanding any provision of this subchapter...

32 §12232. Practice without license on the basis of substantial equivalency - §12232. Practice without license on the basis of substantial equivalency...

32 §12233. Continuing education requirements for renewal - §12233. Continuing education requirements for renewal An applicant for renewal...

32 §12234. Expiration; renewal - §12234. Expiration; renewal 1. Licensing period. A license expires on...

Subchapter 4: LICENSURE OF PUBLIC ACCOUNTANTS

32 §12239. Licenses issued under prior law; public accountants - §12239. Licenses issued under prior law; public accountants Any person...

32 §12240. Public Accountants (REPEALED) - §12240. Public Accountants (REPEALED) SECTION HISTORY PL 1987, c. 489,...

32 §12241. Reciprocity (REPEALED) - §12241. Reciprocity (REPEALED) SECTION HISTORY PL 1987, c. 489, §2...

32 §12242. Discontinuance of initial licensure as public accountant; renewal of existing licenses - §12242. Discontinuance of initial licensure as public accountant; renewal of...

Subchapter 5: LICENSURE OF ACCOUNTING FIRMS

32 §12251. License; individual (REPEALED) - §12251. License; individual (REPEALED) SECTION HISTORY PL 1987, c. 489,...

32 §12252. Licenses; accounting firms - §12252. Licenses; accounting firms 1. Licensure. The board shall grant...

32 §12253. Accountancy firm practice without license on the basis of substantial equivalency - §12253. Accountancy firm practice without license on the basis of...

Subchapter 6: APPOINTMENT OF COMMISSIONER AS AGENT

32 §12263. Appointment of commissioner as agent (REPEALED) - §12263. Appointment of commissioner as agent (REPEALED) SECTION HISTORY PL...

Subchapter 7: ENFORCEMENT AGAINST LICENSEES

32 §12273. Revocation or suspension (REPEALED) - §12273. Revocation or suspension (REPEALED) SECTION HISTORY PL 1987, c....

32 §12273-A. Denial or refusal to renew license; disciplinary action - §12273-A. Denial or refusal to renew license; disciplinary action In...

32 §12274. Enforcement procedures; investigations - §12274. Enforcement procedures; investigations 1. Board; action. [PL 2007, c....

32 §12275. Unlawful acts - §12275. Unlawful acts 1. Issuance of reports. A person or...

32 §12276. Injunction (REPEALED) - §12276. Injunction (REPEALED) SECTION HISTORY PL 1987, c. 489, §2...

32 §12277. Unlicensed practice - §12277. Unlicensed practice A person who violates section 12275 is...

32 §12278. Single act evidence of practice - §12278. Single act evidence of practice In any action brought...

32 §12279. Confidential communications - §12279. Confidential communications Except by permission of the client engaging...

32 §12280. Licensee's working papers; client's records - §12280. Licensee's working papers; client's records 1. Records; property of...