reglab/housing_qa huggingface dataset:
32 ME Rev Stat § 12213 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 2: BOARD OF ACCOUNTANCY|32 §12213. Appointment

 §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 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.   [PL 2009, c. 242, §3 (AMD).]SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 1989, c. 483, §A52 (AMD). PL 1989, c. 503, §B154 (AMD). PL 1989, c. 878, §A99 (RPR). PL 1993, c. 600, §A264 (AMD). PL 2007, c. 402, Pt. Z, §5 (AMD). PL 2007, c. 621, §11 (AMD). PL 2009, c. 242, §3 (AMD).
32 ME Rev Stat § 12214 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 2: BOARD OF ACCOUNTANCY|32 §12214. Organization; powers and duties

 §12214. Organization; powers and duties 1.  Meetings; chair.  The board shall meet at least once a year to conduct its business and to elect a chair, who must be a certified public accountant. Additional meetings must be held as necessary to conduct the business of the board and may be convened at the call of the chair or a majority of the board members.   [PL 2013, c. 246, Pt. B, §21 (AMD).] 2.  Compensation.   [PL 1995, c. 397, §102 (RP).] 3.  Receipts and expenses.   [PL 1995, c. 397, §102 (RP).] 4.  Rules.  The board may, in accordance with procedures established by the Maine Administrative Procedure Act, Title 5, chapter 375, subchapter II, adopt such rules as may be reasonably necessary for the proper performance of its duties and the administration of this chapter, including, but not limited to rules of professional conduct appropriate to establish and to maintain a high standard of integrity and of dignity in the profession of public accountancy and regulations prescribing requirements of continuing education.   [PL 1987, c. 489, §2 (NEW).] 5.  Employees.   [PL 1995, c. 397, §102 (RP).] 6.  Register.   [PL 2007, c. 402, Pt. Z, §7 (RP).] 7.  Hearings.   [PL 2007, c. 402, Pt. Z, §8 (RP).] 8.  Contracts.   [PL 1995, c. 397, §102 (RP).] 9.  Fees.   [PL 2007, c. 402, Pt. Z, §9 (RP).] 10.  Budget.   [PL 1995, c. 397, §102 (RP).] 11.  Reports.   [PL 2007, c. 402, Pt. Z, §10 (RP).] SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 1989, c. 483, §A53 (AMD). PL 1995, c. 397, §102 (AMD). PL 1995, c. 502, §H42 (AMD). PL 2007, c. 402, Pt. Z, §§6-10 (AMD). PL 2013, c. 246, Pt. B, §21 (AMD).
32 ME Rev Stat § 12227 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 3: LICENSURE OF CERTIFIED PUBLIC ACCOUNTANTS|32 §12227. Licenses; certified public accountants

 §12227. Licenses; certified public accountants Any person who receives from the board a license to practice as a certified public accountant prior to the effective date of this chapter or as provided in this subchapter may be styled and known as a certified public accountant, and no other persons may assume that title or use the abbreviation "CPA" or any other words, letters or figures to indicate that the person using the title is a certified public accountant.   [PL 2009, c. 242, §4 (AMD).]SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 2009, c. 242, §4 (AMD).
32 ME Rev Stat § 12229 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 3: LICENSURE OF CERTIFIED PUBLIC ACCOUNTANTS|32 §12229. Licensees offering or rendering services in another state (REPEALED)

 §12229. Licensees offering or rendering services in another state (REPEALED)SECTION HISTORY PL 1999, c. 245, §6 (NEW). PL 2007, c. 402, Pt. Z, §12 (AMD). PL 2009, c. 242, §10 (RP).
32 ME Rev Stat § 12230 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 3: LICENSURE OF CERTIFIED PUBLIC ACCOUNTANTS|32 §12230. Application for licensure

 §12230. Application for licensure 1.  Licensure.  The board shall issue a license as a certified public accountant to a person who submits the application required by the board, pays the fee as set under section 12203 and meets the qualifications set forth in section 12228.   [PL 2009, c. 242, §11 (NEW).] 2.  Timeliness of application.  A person who applies for an initial license more than 4 years after the person met the qualifications for licensure set forth in section 12228 must demonstrate completion of 40 hours of continuing professional education that meets the requirements of section 12333 during the year preceding application.   [PL 2009, c. 242, §11 (NEW).] SECTION HISTORY PL 2009, c. 242, §11 (NEW).
32 ME Rev Stat § 12231 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 3: LICENSURE OF CERTIFIED PUBLIC ACCOUNTANTS|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 license or certificate 1.  Substantial equivalency.  The holder of a license or certificate issued by another state who establishes that holder's principal place of business in this State shall request the issuance of a license from the board prior to establishing such principal place of business. The board shall issue a license to a person who obtains from a national association of state boards of accountancy verification that the individual’s certified public accountancy qualifications are substantially equivalent to the certified public accountant licensure requirements of the American Institute of Certified Public Accountants, National Association of State Boards of Accountancy Uniform Accountancy Act.   [PL 2009, c. 242, §12 (NEW).] 2.  Nonsubstantial equivalency.  For applicants who cannot meet the substantial equivalency requirements of subsection 1, the board shall issue a license to an applicant who holds a certificate or license as a certified public accountant issued by another state and who submits the application required by the board, pays the fee as set under section 12203 and meets the following requirements:   A. The applicant meets all current requirements in this State for issuance of a license at the time the application is made;   [PL 2009, c. 242, §12 (NEW).]B. At the time of the issuance of the applicant's certificate in the other state, the applicant met all the requirements then applicable in this State;   [PL 2009, c. 242, §12 (NEW).]C. The applicant was eligible to take and passed the examination required for issuance of the certificate with grades that would have been passing grades at the time in this State; and   [PL 2009, c. 242, §12 (NEW).]D. If the applicant is applying for a first-time license more than 4 years after the person obtained a certificate in the other state, the applicant:   (1) Completed 40 hours of continuing professional education that meets the requirements of section 12233 during the 12 months preceding application; or   (2) Has 4 years of experience in the practice of public accountancy, or its equivalent, that meets requirements prescribed by the board by rule after passing the examination upon which the certificate is based and within the 10 years preceding the submission of the application.   [PL 2009, c. 242, §12 (NEW).][PL 2009, c. 242, §12 (NEW).] SECTION HISTORY PL 2009, c. 242, §12 (NEW).
32 ME Rev Stat § 12233 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 3: LICENSURE OF CERTIFIED PUBLIC ACCOUNTANTS|32 §12233. Continuing education requirements for renewal

 §12233. Continuing education requirements for renewal An applicant for renewal of a public accountant or certified public accountant license must show that requirements of continuing professional education have been fulfilled. The board shall establish by rule the number of hours of continuing professional education required for renewal, which may be no more than 40 hours and no less than 20 hours annually. That education must consist of the general kinds and in subjects that are specified by the board by rule. The board may provide by rule that fulfillment of continuing professional education requirements of other states is accepted in lieu of the requirements of this subsection. The board may also provide by rule for prorated continuing professional education requirements to be met by applicants whose initial licenses were issued less than one year prior to the renewal date. The board may prescribe by rule lesser continuing education requirements to be met by applicants for license renewal whose licenses lapsed prior to their applications for renewal. Rules adopted pursuant to this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.   [PL 2009, c. 242, §14 (NEW).]The board, in its discretion, may renew a license despite failure to furnish evidence of satisfaction of requirements of continuing professional education only upon condition that the applicant follow a particular program or schedule of continuing professional education. In issuing rules and individual orders regarding the requirements of continuing professional education, the board in its discretion may use and rely upon guidelines and pronouncements of recognized educational and professional organizations; may prescribe the content, duration and organization of courses; may take into account any impediments to interstate practice of public accountancy that result from differences between the requirements and those of other states; and may provide for relaxation or suspension of the requirements for applicants who certify that they do not intend to engage in the practice of public accountancy.   [PL 2009, c. 242, §14 (NEW).]SECTION HISTORY PL 2009, c. 242, §14 (NEW).
32 ME Rev Stat § 12234 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 3: LICENSURE OF CERTIFIED PUBLIC ACCOUNTANTS|32 §12234. Expiration; renewal

 §12234. Expiration; renewal 1.  Licensing period.  A license expires on the date set by the Commissioner of Professional and Financial Regulation pursuant to Title 10, section 8003, subsection 4 for the licensing period for which the license was issued. A license may be renewed upon receipt of an application for renewal and payment of the renewal fee as set under section 12203.   [PL 2009, c. 242, §15 (NEW).] 2.  Late renewals.  Licenses may be renewed up to 90 days after the date of expiration upon payment of a late fee in addition to the renewal fee as set under section 12203. Any person who submits an application for renewal more than 90 days after the expiration date is subject to all requirements governing new applicants under this chapter, in addition to fulfilling any continuing education requirements the board considers necessary under section 12233. The board in its discretion, giving due consideration to the protection of the public, may waive any requirements if that renewal application is made within 2 years from the date of that expiration.   [PL 2009, c. 242, §15 (NEW).] 3.  Excused from license fee.  Any licensee whose employment by any government agency prohibits or precludes the practice of public accountancy in this State, by application to the board, may be excused from paying the annual license fee during the period of that employment.   [PL 2009, c. 242, §15 (NEW).] SECTION HISTORY PL 2009, c. 242, §15 (NEW).
32 ME Rev Stat § 12239 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|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 who received from the board a license to practice as a public accountant under prior law may be styled and known as a public accountant, and no other persons may assume to use the abbreviation "PA" or any other words, letters or figures to indicate that the person using the abbreviation is the public accountant.   [PL 2009, c. 242, §16 (AMD).]SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 2009, c. 242, §16 (AMD).
32 ME Rev Stat § 12240 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 4: LICENSURE OF PUBLIC ACCOUNTANTS|32 §12240. Public Accountants (REPEALED)

 §12240. Public Accountants (REPEALED)SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 1989, c. 450, §50 (AMD). PL 1995, c. 353, §25 (AMD). PL 1997, c. 526, §14 (AMD). PL 1999, c. 245, §7 (AMD). PL 2003, c. 204, §§E4,5 (AMD). PL 2007, c. 402, Pt. Z, §§13, 14 (AMD). PL 2009, c. 242, §17 (RP).
32 ME Rev Stat § 12241 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 4: LICENSURE OF PUBLIC ACCOUNTANTS|32 §12241. Reciprocity (REPEALED)

 §12241. Reciprocity (REPEALED)SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 2007, c. 402, Pt. Z, §15 (AMD). PL 2009, c. 242, §18 (RP).
32 ME Rev Stat § 12242 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 4: LICENSURE OF PUBLIC ACCOUNTANTS|32 §12242. Discontinuance of initial licensure as public accountant; renewal of existing licenses

 §12242. Discontinuance of initial licensure as public accountant; renewal of existing licenses No new public accountant licenses may be issued by the board on or after the effective date of this section. Holders of existing public accountant licenses may renew their licenses in the same manner as set forth in section 12233 for certified public accountants. Public accountant licenses expire in the same manner as set forth in section 12234 for certified public accountants.   [PL 2009, c. 242, §19 (NEW).]SECTION HISTORY PL 2009, c. 242, §19 (NEW).
32 ME Rev Stat § 12251 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 5: LICENSURE OF ACCOUNTING FIRMS|32 §12251. License; individual (REPEALED)

 §12251. License; individual (REPEALED)SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 1989, c. 483, §A54 (AMD). PL 1999, c. 245, §§8-11 (AMD). PL 2005, c. 347, §D4 (AMD). PL 2007, c. 384, §§9, 10 (AMD). PL 2007, c. 402, Pt. Z, §16 (AMD). PL 2009, c. 242, §20 (RP).
32 ME Rev Stat § 12253 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 5: LICENSURE OF ACCOUNTING FIRMS|32 §12253. Accountancy firm practice without license on the basis of substantial equivalency

 §12253. Accountancy firm practice without license on the basis of substantial equivalency 1.  Substantial equivalency.   A firm with a principal place of business outside the State is presumed to have qualifications substantially equivalent to the State's requirements and has all the privileges of licensees of the State and may provide professional services in the State without the requirement to obtain a license under this section or to otherwise notify or register with the board or pay any fee if the firm:   A. Holds a valid license as a certified public accountancy firm from a state that the board has verified to be in substantial equivalence with the certified public accountancy firm licensure requirements of a national association of state boards of accountancy and standards promulgated by the American Institute of Certified Public Accountants; or   [PL 2021, c. 68, §3 (NEW).]B. Holds a valid license as a certified public accountancy firm from a state that is not in substantial equivalence with the certified public accountancy firm requirements under paragraph A, but the board determines that the certified public accountancy firm's qualifications are substantially equivalent to the certified public accountancy firm licensure requirements of a national association of state boards of accountancy and standards promulgated by the American Institute of Certified Public Accountants.   [PL 2021, c. 68, §3 (NEW).]In determining substantial equivalence, the board may consult determinations and verifications from a national qualification appraisal service of a national association of state boards of accountancy.   [PL 2021, c. 68, §3 (NEW).] 2.  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 3.   [PL 2021, c. 68, §3 (NEW).] 3.  Conditions.   A licensee of another state exercising the practice privilege afforded under this section must consent, as a condition of the grant of the practice privilege:   A. To the personal and subject matter jurisdiction and disciplinary authority of the board;   [PL 2021, c. 68, §3 (NEW).]B. To comply with the provisions of this chapter and the board's rules; and   [PL 2021, c. 68, §3 (NEW).]C. To the stipulation that, in the event the license 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 the State.   [PL 2021, c. 68, §3 (NEW).][PL 2021, c. 68, §3 (NEW).] SECTION HISTORY PL 2021, c. 68, §3 (NEW).
32 ME Rev Stat § 12263 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|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 1987, c. 489, §2 (NEW). PL 2007, c. 402, Pt. Z, §18 (AMD). PL 2009, c. 242, §22 (AMD). PL 2013, c. 217, Pt. K, §5 (RP).
32 ME Rev Stat § 12273 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 7: ENFORCEMENT AGAINST LICENSEES|32 §12273. Revocation or suspension (REPEALED)

 §12273. Revocation or suspension (REPEALED)SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 1999, c. 547, §B78 (AMD). PL 1999, c. 547, §B80 (AFF). PL 2007, c. 402, Pt. Z, §19 (RP).
32 ME Rev Stat § 12273-A (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 7: ENFORCEMENT AGAINST LICENSEES|32 §12273-A. Denial or refusal to renew license; disciplinary action

 §12273-A. Denial or refusal to renew license; disciplinary action In addition to the grounds enumerated in Title 10, section 8003, subsection 5-A, paragraph A, the board may deny a license, refuse to renew a license or impose the disciplinary sanctions authorized by Title 10, section 8003, subsection 5-A for:   [PL 2007, c. 402, Pt. Z, §20 (NEW).]1.  Loss of authority in other state.  Cancellation, revocation, suspension or refusal to renew authority to engage in the practice of public accountancy in any other state for any cause;   [PL 2007, c. 402, Pt. Z, §20 (NEW).] 2.  Failure to maintain compliance.  Failure, on the part of an applicant or a licensee to maintain compliance with the requirements for issuance or renewal of that license or to report the changes to the board required by section 12252, subsection 6;   [PL 2009, c. 242, §23 (AMD).] 3.  Revocation or suspension of right to practice.  Revocation or suspension of the right to practice before any state or federal agency;   [PL 2007, c. 402, Pt. Z, §20 (NEW).] 4.  Dishonesty, fraud, gross negligence, failure to file.  Dishonesty, fraud or gross negligence in the practice of public accountancy or in the filing or failure to file the licensee's own income tax returns;   [PL 2007, c. 402, Pt. Z, §20 (NEW).] 5.  Fraud.  Performance of any fraudulent act while holding a license issued under this chapter or a certificate or license issued under prior law; and   [PL 2009, c. 242, §24 (AMD).] 6.  Adverse conduct.  Any conduct reflecting adversely upon the licensee's fitness to engage in the practice of public accountancy.   [PL 2007, c. 402, Pt. Z, §20 (NEW).] SECTION HISTORY PL 2007, c. 402, Pt. Z, §20 (NEW). PL 2009, c. 242, §§23, 24 (AMD).
32 ME Rev Stat § 12274 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 7: ENFORCEMENT AGAINST LICENSEES|32 §12274. Enforcement procedures; investigations

 §12274. Enforcement procedures; investigations 1.  Board; action.   [PL 2007, c. 402, Pt. Z, §21 (RP).] 2.  Review.  The board may review the publicly available professional work of licensees on a general and random basis, without any requirement of a formal complaint or suspicion of impropriety on the part of any particular licensee. If, as a result of such review, the board discovers reasonable grounds for a more specific investigation, the board may proceed under section 12273-A or Title 10, section 8003-A.   [PL 2009, c. 242, §25 (AMD).] 3.  Discipline.  In any case when the board renders a decision imposing discipline against a licensee, the board shall examine its records to determine whether the licensee holds a certificate or a license in any other state; and, if so, the board shall notify the board of accountancy of that other state of its decision by mail within 45 days of rendering the decision. The board may also furnish information relating to proceedings resulting in disciplinary action to other public authorities and to private professional organizations having a disciplinary interest in the licensee.   [PL 2009, c. 242, §26 (AMD).] 4.  Board; consideration.  The board shall consider applications upon suspension, revocation or refusal to renew according to this subsection.   A. In any case when the board has suspended or revoked a license or refused to renew a license, the person or firm affected may apply in writing to the board for relief. For good cause shown, the board may modify the suspension or reissue the license.   [PL 2009, c. 242, §27 (AMD).]B. The board shall by rule specify the manner in which those applications must be made, the times within which they must be made and the circumstances in which hearings will be held.   [PL 2007, c. 402, Pt. Z, §23 (AMD).]C. Before reissuing or terminating the suspension of a license under this section, and as a condition for reissuance or termination of suspension, the board may require the applicant to show successful completion of specified continuing professional education. The board may make the reinstatement of a license conditional and subject to satisfactory completion of a quality review conducted in such fashion as the board may specify.   [PL 2009, c. 242, §28 (AMD).][PL 2009, c. 242, §§27, 28 (AMD).] SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 1999, c. 547, §B74 (AMD). PL 1999, c. 547, §B80 (AFF). PL 2007, c. 402, Pt. Z, §§21-23 (AMD). PL 2007, c. 695, Pt. B, §15 (AMD). PL 2007, c. 695, Pt. C, §18 (AMD). PL 2009, c. 242, §§25-28 (AMD).
32 ME Rev Stat § 12276 (2021)
2021 Maine Revised Statutes|TITLE 32: PROFESSIONS AND OCCUPATIONS|Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY|Subchapter 7: ENFORCEMENT AGAINST LICENSEES|32 §12276. Injunction (REPEALED)

 §12276. Injunction (REPEALED)SECTION HISTORY PL 1987, c. 489, §2 (NEW). PL 1999, c. 547, §B78 (AMD). PL 1999, c. 547, §B80 (AFF). PL 2007, c. 402, Pt. Z, §25 (RP).