An Act To Preserve the Integrity of the Maine Certified Public Accountant Examination
Maine Legislature, Session 125, LD 1607
Committee: Labor, Commerce, Research and Economic Development
Sponsors: CUSHING, RECTOR, HUNT, MAKER, NUTTING, COURTNEY, KATZ, RAYE
Amends: 32 MRSA §12228

Legislative Document 
No. 1607 
H.P. 1216 
House of Representatives, December 20, 2011 
An Act To Preserve the Integrity of the Maine Certified Public 
Accountant Examination 
(EMERGENCY) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203. 
Received by the Clerk of the House on December 16, 2011.  Referred to the Committee on 
Labor, Commerce, Research and Economic Development pursuant to Joint Rule 308.2 and 
ordered printed pursuant to Joint Rule 401. 
HEATHER J.R. PRIEST 
Clerk 
Presented by Representative CUSHING of Hampden. 
Cosponsored by Senator RECTOR of Knox and 
Representatives: HUNT of Buxton, MAKER of Calais, Speaker NUTTING of Oakland, 
Senators: COURTNEY of York, KATZ of Kennebec, President RAYE of Washington. 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, this legislation needs to take effect before the expiration of the 90-day 
period in order to strengthen the requirements for taking the certified public accountant 
examination as soon as possible; and 
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore, 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  32 MRSA §12228, sub-§3, ¶C, as repealed and replaced by PL 2007, c. 
695, Pt. A, §37, is amended to read: 
C.  An examination applicant who has successfully completed the basic courses in 
accounting and auditing required by paragraph B and who expects to complete a 
minimum 4-year baccalaureate or higher degree required in paragraph B within 120 
days following the examination is eligible to take the examination.  Grades may not 
be released, nor may credit for the examination or any part of the examination be 
given to the applicant unless the degree required in paragraph B is completed within 
days following the examination or within such time as the board in its sole 
discretion may determine. 
Sec. 2.  Application.  This Act applies to applications to take the certified public 
accountant examination made on or after the effective date of this Act.  Applicants who 
sat for any part of the examination prior to the effective date of this Act may continue to 
sit for any remaining part or parts of the examination prior to successfully completing the 
basic courses in accounting and auditing required by the Maine Revised Statutes, Title 
32, section 12228, subsection 3, paragraph B, so long as all parts of the examination are 
passed within 18 months of the date the candidate first sat for any section of the 
examination.  Applicants who sat for any part of the examination prior to the effective 
date of this Act but fail to pass all parts of the examination within 18 months of the date 
the candidate first sat for any section of the examination must successfully complete the 
basic courses in accounting and auditing required by Title 32, section 12228, subsection 
3, paragraph B before taking any additional parts of the examination. 
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved. 
SUMMARY 
This bill requires that an applicant for the certified public accountant examination 
must have completed certain accounting and auditing courses in order to be eligible to 
take the examination.