An Act to Amend the Education and Experience Requirements and
Maine Legislature, Session 132, LD 1789
Committee: Health Coverage, Insurance and Financial Services
Sponsors: ROBERTS
Amends: 32 MRSA §12201, 32 MRSA §12213, 32 MRSA §12228, 32 MRSA §12231, 32 MRSA §12231-B, 32 MRSA §12232, 32 MRSA §12232-A, 32 MRSA §12252, 32 MRSA §12253, 32 MRSA §12253-A, 32 MRSA §12275

Legislative Document
No. 1789
H.P. 1200
House of Representatives, April 24, 2025
An Act to Amend the Education and Experience Requirements and 
Add Reciprocity Privileges in the Certified Public Accountancy 
Licensure Laws
Reference to the Committee on Health Coverage, Insurance and Financial Services 
suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative ROBERTS of South Berwick.
Cosponsored by Representatives: COLLAMORE of Pittsfield, DUCHARME of Madison, 
JULIA of Waterville, MASTRACCIO of Sanford.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  32 MRSA §12201, sub-§5-A is enacted to read:
5-A.  Firm practice privilege reciprocity.  "Firm practice privilege reciprocity" 
means that the recognition of a license or certification of a certified public accountancy 
firm from another state has all the privileges of licensees of this State without the 
requirement to obtain a license under section 12252, as long as the firm meets the 
requirements of section 12253-A.
Sec. 2.  32 MRSA §12201, sub-§5-B is enacted to read:
5-B.  Individual practice privilege reciprocity.  "Individual practice privilege 
reciprocity" means that the recognition of a license or certification of an individual certified 
public accountant from another state has all the privileges of licensees of this State without 
the need to obtain a license under section 12228 or 12231-B, as long as the individual meets 
the eligibility requirements under section 12232-A.
Sec. 3.  32 MRSA §12201, sub-§6, as amended by PL 2009, c. 242, §2, is further 
amended to read:
6.  Licensee.  "Licensee" means a person who holds a license issued by the board under 
section 12230 or 12231 12231-B or a corresponding provision of prior law, or a firm that 
holds a license issued by the board under section 12252.
Sec. 4.  32 MRSA §12201, sub-§12, as amended by PL 2007, c. 384, §2, is repealed.
Sec. 5.  32 MRSA §12213, as amended by PL 2009, c. 242, §3, is further amended 
to read:
§12213.  Appointment
The Board of Accountancy, as established by Title 5, section 12004‑A, subsection 1, 
within the department consists of 5 members appointed by the Governor. Each member of 
the board must be a resident of this State.  Four members must be holders of licenses issued 
under section 12230 or 12231 12231-B or a corresponding provision of prior law and must 
have had, as their principal occupation, active practice as certified public accountants for 
at least the 5 preceding years.  One member of the board must be a public member as 
defined in Title 5, section 12004‑A. Appointments are for 3-year terms.  Appointments of 
members must comply with Title 10, section 8009.  The Governor may remove a member 
of the board for cause.
Sec. 6.  32 MRSA §12228, sub-§3, ¶B, as repealed and replaced by PL 2007, c. 
695, Pt. A, §37, is amended to read:
B.  At least 150 semester hours of education, including a A minimum 4-year 
baccalaureate bachelor's or higher degree conferred by a an accredited college or 
university acceptable to the board, the total educational program to include basic 
courses in accounting and auditing determined to be appropriate under board rules.  
Rules adopted by the board pursuant to this paragraph are routine technical rules as 
defined in Title 5, chapter 375, subchapter 2‑A; and
Sec. 7.  32 MRSA §12228, sub-§3, ¶C, as amended by PL 2011, c. 478, §1, is 
further 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 bachelor's 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. 8.  32 MRSA §12228, sub-§10, as amended by PL 2019, c. 656, §1, is repealed.
Sec. 9.  32 MRSA §12228, sub-§10-A is enacted to read:
10-A.  Experience.  Experience requirements for initial licensure under this chapter 
are governed by this subsection. 
A.  For initial issuance of a license under section 12230, an applicant must demonstrate 
fulfillment of at least one of the following experience requirements:
(1)  Completion of a bachelor's degree and 2 years of experience under the direction 
of a certified public accountant licensed or certified by any state or territory of the 
United States or equivalent direction, as determined by the board, by a licensed 
professional in another country and any other requirements prescribed by the board 
by rule;
(2)  Completion of a master's or doctoral degree and one year of experience under 
the direction of a certified public accountant licensed or certified by any state or 
territory of the United States or equivalent direction, as determined by the board, 
by a licensed professional in another country and any other requirements 
prescribed by the board by rule; or
(3)  Completion of a bachelor's degree and 30 supplemental credit hours plus one 
year of experience under the direction of a certified public accountant licensed or 
certified by any state or territory of the United States or equivalent direction, as 
determined by the board, by a licensed professional in another country and any 
other requirements prescribed by the board by rule.
B.  For purposes of this subsection, experience must include the use of accounting or 
auditing skills, including the issuance of reports, and at least one of the following:
(1)  The provision of management advisory, financial advisory or consulting 
services;
(2)  The preparation of tax returns;
(3)  The furnishing of advice on tax matters; or
(4)  Equivalent activities defined by the board by rule. 
C.  To the extent the applicant's experience is as a revenue agent or in a similar position 
engaged in the examination of personal and corporate income tax returns for the 
Department of Administrative and Financial Services, Bureau of Revenue Services, the 
applicant receives credit at the rate of 50% toward the experience required by this 
subsection.
To the extent the applicant's experience is as an examiner engaged in financial 
examinations for the Department of Professional and Financial Regulation, Bureau of 
Insurance, the applicant receives credit under this subsection if that experience meets 
the following standards:
(1)  Examinations are performed in conformity with the Examiners' Handbook 
published by the National Association of Insurance Commissioners or its successor 
or other organization approved by the board;
(2)  Working papers prepared by the examiners are in conformity with generally 
accepted auditing standards and are subject to a review by a supervisor who is a 
certified public accountant;
(3)  Written reports of examination are prepared in conformity with the Examiners' 
Handbook published by the National Association of Insurance Commissioners or 
its successor or other organization approved by the board. All examiners working 
on the examinations must participate in the preparation of the report;
(4)  Reports of examination are prepared in accordance with statutory accounting 
principles. All examiners working on the examinations must participate in the 
preparation of the financial statements and corresponding note disclosures; and
(5)  All examiners assigned to an examination must participate in the planning of 
the examination and the planning phase conforms to the Examiners' Handbook 
published by the National Association of Insurance Commissioners or its successor 
or other organization approved by the board and generally accepted auditing 
standards.
To the extent the applicant's experience is as an auditor engaged in audits for the Office 
of the State Auditor, the applicant receives credit under this subsection if working 
papers prepared by the auditor are in conformity with generally accepted auditing 
standards and are subject to a review by a supervisor who is a certified public 
accountant.
Rules adopted by the board pursuant to this subsection are routine technical rules as defined 
in Title 5, chapter 375, subchapter 2-A. 
Sec. 10.  32 MRSA §12231, as enacted by PL 2009, c. 242, §12, is repealed.
Sec. 11.  32 MRSA §12231-B is enacted to read:
§12231-B.  Application for licensure on basis of practice privilege reciprocity
The holder of a license or certificate as a certified public accountant issued by another 
state who establishes that holder's principal place of business in this State may request the 
issuance of a license from the board prior to establishing that principal place of business. 
The board shall issue a license to a person who has requested a license from the State and 
who is eligible for practice privileges as described in section 12232-A.
Sec. 12.  32 MRSA §12232, as amended by PL 2021, c. 68, §1, is repealed.
Sec. 13.  32 MRSA §12232-A is enacted to read:
§12232-A.  Practice without license in this State on basis of practice privilege 
reciprocity
1.  Individual practice privilege reciprocity based on out-of-state license or 
certificate.  An individual whose principal place of business is not in this State and who 
holds a valid license or certificate as a certified public accountant from another state has 
all the privileges of licensees of this State without the need to obtain a license under section 
12228 or 12231-B, as long as the individual:
A.  Has obtained a bachelor's or higher degree conferred by an accredited college or 
university acceptable to the board, with the total educational program including 
accounting and auditing courses as determined by board rule to be appropriate;
B.  Has passed the Uniform Certified Public Accountant Examination or successor 
examination; and
C.  Meets one of the education and experience combinations in section 12228, 
subsection 10-A. The experience must include the provision of a service or advice 
involving the use of accounting, attest, compilation, management advisory, financial 
advisory, tax or consulting skills, all of which must be verified by a licensee, meeting 
requirements prescribed by the board by rule. 
2.  Conditions.   An individual who practices in this State pursuant to subsection 1 
consents, as a condition of the granting of that practice privilege:
A.  To the personal and subject matter jurisdiction and disciplinary authority of the 
board;
B.  To comply with this chapter and board rules adopted under this chapter;
C.  That, in the event the individual's license or certificate from the other state is no 
longer valid, the individual will cease offering or rendering professional services in this 
State individually or on behalf of a firm; and
D.  To the appointment of the state board that issued the individual's license or 
certificate as that individual's agent upon whom process may be served in any action 
or proceeding by the board against the individual.
3.  Attest services.  An individual who has been granted the practice privilege under 
this section and who performs any attest service may do so only through a firm that meets 
the requirements of section 12253-A.
4.  Disciplinary action.  An individual who has been granted the practice privilege 
under this section and who is offering or rendering services or using the title of certified 
public accountant in another state is subject to disciplinary action in this State for an act 
committed in the other state. The board shall investigate any complaint made by a board of 
accountancy of the other state.
5.  No notice or other submission required.  Notwithstanding any provision of law 
to the contrary, an individual who qualifies for licensure under this section may offer or 
render professional services in this State, whether in person or by mail, telephone or 
electronic means, and a notice or other submission may not be required of any such 
individual. Such an individual is subject to subsection 2.
6.  Additional services.  An individual who qualifies for the practice privilege under 
this section may perform any of the services listed in section 12201, subsection 3-A for any 
entity with its home office in the State as long as the individual does so through a firm that 
has obtained a license issued under section 12252 or is exempt from the licensure 
requirement pursuant to section 12252, subsection 1, paragraph A, subparagraph (3) or 
section 12252, subsection 1, paragraph B.
7.  Revocation of practice privilege based on out-of-state license or certificate.   The 
board may revoke or suspend a practice privilege for an individual who has been granted 
the practice privilege under this section if that individual's state of initial licensure or 
certification fails to uphold public interests of public accountancy as determined by the 
board or the license or certificate is revoked by the state of initial licensure or certification.
8.  Rulemaking.  The board may adopt rules necessary to implement this section until 
June 30, 2028. Rules adopted by the board pursuant to this subsection are routine technical 
rules as defined in Title 5, chapter 375, subchapter 2-A.
Sec. 14.  32 MRSA §12252, sub-§1, ¶A, as amended by PL 2021, c. 68, §2, is 
further amended by amending subparagraph (3) to read:
(3)  Does not have an office in this State but performs any of the services described 
in section 12201, subsection 3‑A, paragraph A, C or D for a client having its home 
office in this State unless:
(a)  It qualifies for a firm license pursuant to subsections 3 and 8 and it performs 
such services through an individual with practice privileges under section 
12232 12232-A; or
(b)  It meets the requirements of section 12253 12253-A.
Sec. 15.  32 MRSA §12252, sub-§1, ¶B, as amended by PL 2021, c. 68, §2, is 
further amended to read:
B.  A firm that does not have an office in this State may perform services described in 
section 12201, subsection 3‑A, paragraph B or F for a client having its home office in 
this State and may use the title "CPA" or "CPA firm" without a license issued under 
this section only if:
(1)  It qualifies for a firm license pursuant to subsections 3 and 8 and it performs 
such services through an individual with practice privileges under section 12232 
12232-A; or
(3)  It meets the requirements of section 12253 12253-A.
Sec. 16.  32 MRSA §12252, sub-§1, ¶C, as amended by PL 2021, c. 68, §2, is 
further amended to read:
C.  A firm that is not subject to the requirements of paragraphs A and B may perform 
professional services other than those described in section 12201, subsection 3‑A while 
using the title "CPA" or "CPA firm" in this State without a license issued under this 
section only if the firm meets the requirements of section 12253 12253-A or:
(1)  Performs such services through an individual with practice privileges under 
section 12232 12232-A; and
(2)  Has legal authority to perform such services in the state of that individual's 
principal place of business.
Sec. 17.  32 MRSA §12252, sub-§3, ¶B, as amended by PL 2015, c. 110, §9, is 
further amended by amending subparagraph (3) to read:
(3)  The firm designates an individual who is a licensee of this State or, in the case 
of a firm that must have a license pursuant to subsection 1, paragraph A, 
subparagraph (3), designates an individual who is a licensee of another state who 
meets the requirements set out in section 12232, subsection 1 12232-A who is 
responsible for the proper licensure of the firm and identifies that individual who 
is a licensee to the board.
Sec. 18.  32 MRSA §12252, sub-§4, as amended by PL 2009, c. 242, §21, is further 
amended to read:
4.  Office licensed.  An applicant for initial issuance or renewal of a license under this 
section shall license each office of the firm within this State with the board, pay the fee as 
set under section 12203 and show that each such office is under the charge of a person 
holding a valid license issued under section 12230 or 12231 12231-B or a corresponding 
provision of prior law or the laws of another state.
Sec. 19.  32 MRSA §12253, as enacted by PL 2021, c. 68, §3, is repealed.
Sec. 20.  32 MRSA §12253-A is enacted to read:
§12253-A.  Accountancy firm practice without license in this State on basis of practice 
privilege reciprocity
1.  Firm practice privilege reciprocity.  A firm with a principal place of business 
outside the State has all the privileges of licensees of the State and may provide professional 
services without the requirement to obtain a license under this section or otherwise notify 
or register with the board or pay any fee if the firm holds a valid license or certificate as a 
certified public accountancy firm from a state whose individual licensees or certificate 
holders are eligible for no-notice practice proceedings. The board shall consider the 
following when deciding whether a state meets the criteria under this section.
A.  The state timely and adequately addresses enforcement referrals made by the board 
to the accountancy regulatory board of that state.
B.  The state makes the disciplinary history of its licensees or certificate holders 
available on a publicly accessible website in a manner that allows the board to 
adequately link consumers to the publicly accessible website to obtain information.
C.  The state imposes discipline against licensees or certificate holders that is 
appropriate in light of the nature of the alleged misconduct.
D.  The state has in place and is operating pursuant to enforcement practices 
substantially equivalent to the current best practices guidelines adopted by a national 
association of state boards of accountancy, as long as those guidelines have been 
determined by the board to meet or exceed the board's own enforcement practices.
E.  The state has in place and implements licensure or certification requirements 
inclusive of educational, examination and experience that broadly meet or exceed the 
board's own licensure requirements.
2.  Individual practice in eligible firm.  Individuals in a firm that is eligible for firm 
practice privilege reciprocity under this section must agree to comply with the practice 
privilege reciprocity provisions under section 12232-A.
3.  No notice or other submission required.  Notwithstanding any provision of law 
to the contrary, a firm that is eligible to practice in this State without a license in accordance 
with the requirements of this section may offer or render professional services in this State, 
whether in person or by mail, telephone or electronic means, without providing notice or 
making any submission to the board. Such a firm is subject to subsection 4.
4.  Conditions.  A licensee or certificate holder of another state exercising the practice 
privilege afforded under this section must consent, as a condition of the granting of that 
practice privilege:
A.  To the personal and subject matter jurisdiction and disciplinary authority of the 
board;
B.  To comply with the provisions of this chapter and board rules; and
C.  To the stipulation that, in the event the license or certificate from the state of the 
firm's principal place of business is no longer valid, the firm will cease offering or 
rendering professional services in this State.
Sec. 21.  32 MRSA §12275, sub-§14, as amended by PL 2021, c. 68, §4, is further 
amended to read:
14.  Substantial equivalency Practice privilege reciprocity.  For purposes of this 
section:
A.  An individual practicing as a certified public accountant without a license on the 
basis of substantial equivalency practice privilege reciprocity pursuant to section 12232 
12232-A and complying with the restrictions on the scope of such a practice is 
equivalent to an individual licensed as a certified public accountant under section 
12230 or 12231 12231-B or a corresponding provision of prior law, and each reference 
in this section to a licensed certified public accountant is deemed to include, on an 
equal basis, such an individual;
B.  A firm in compliance with section 12252, subsection 1 must, for the purposes of 
this section, be deemed to hold a valid license issued under section 12252; and
C.  Notwithstanding any other provision of this section, it is not a violation of this 
section for a firm that does not hold a valid license under section 12252 and that does 
not maintain an office in this State to use the title "CPA" or "Certified Public 
Accountants" as part of the firm's name and to provide professional services in this 
State, and licensees and individuals with practice privileges may provide services on 
behalf of such a firm if the firm complies with the requirements of section 12252, 
subsection 1, paragraph A, subparagraph (3) or section 12252, subsection 1, paragraph 
B or C, whichever is applicable.  An individual or firm authorized under this paragraph 
to use practice privileges in this State shall comply with the requirements otherwise 
applicable to licensees under this section.
SUMMARY
This bill revises the licensure statutes for the practice of public accountancy to enable 
continued access to the profession of public accountancy in the State by amending existing 
education and experience requirements and pathways to licensure and by clarifying that 
individuals and firms licensed or certified in another state may practice without a license 
in Maine on the basis of practice privilege reciprocity.