reglab/statecodes huggingface dataset:
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 070 - STATE BOARD OF CERTIFICATION FOR GEOLOGISTS AND SOIL SCIENTISTS › Chapter 4 - CERTIFICATION REQUIREMENTS › Section 070-4-5 - RECIPROCITY

Current through 2024-29, July 17, 2024
The Board, in its discretion, may extend complete or partial
				  reciprocity to currently registered geologists and soil scientists of other
				  states or countries, where the Board determines that the education, experience
				  and testing requirements of the other jurisdiction are equivalent to those set
				  forth in this Act. Examinations shall be required for those specialty areas
				  required by the Maine examination and not covered by the examination in the
				  applicant's state or country. Reciprocity is limited to those applicants who
				  have passed examinations in their respective states or countries and not to
				  those registered as a result of being grandfathered.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 070 - STATE BOARD OF CERTIFICATION FOR GEOLOGISTS AND SOIL SCIENTISTS › Chapter 4 - CERTIFICATION REQUIREMENTS › Section 070-4-6 - FORMAL CERTIFICATE

Current through 2024-29, July 17, 2024
Upon request to the Board and payment of fee, an officially
				  certified "geologist" or "soil scientist" shall receive a formal
				  certificate.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 070 - STATE BOARD OF CERTIFICATION FOR GEOLOGISTS AND SOIL SCIENTISTS › Chapter 5 - FEES › Section 070-5-2 - EXAMINATION FEE

Current through 2024-29, July 17, 2024
A. Geologists As
				set by ASBOG
B. Soil Scientists As
				set by CSSE
C. Maine Administered
				Portion of the Examination
1. Geologist
				$50.00
2. Soil Scientist
				$100.00
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 070 - STATE BOARD OF CERTIFICATION FOR GEOLOGISTS AND SOIL SCIENTISTS › Chapter 5 - FEES › Section 070-5-3 - CERTIFICATION FEE

Current through 2024-29, July 17, 2024
A. The following
				licenses expire December 31 each year:
1.
				Geologists $80.00
2. Soil
				Scientists $70.00
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 070 - STATE BOARD OF CERTIFICATION FOR GEOLOGISTS AND SOIL SCIENTISTS › Chapter 5 - FEES › Section 070-5-4 - LICENSE RENEWAL FEES

Current through 2024-29, July 17, 2024
A. The following
				licenses expire December 31 each year:
1.
				Geologists $80.00
2. Soil
				Scientists $70.00
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 070 - STATE BOARD OF CERTIFICATION FOR GEOLOGISTS AND SOIL SCIENTISTS › Chapter 5 - FEES › Section 070-5-6 - LATE RENEWAL FEE

Current through 2024-29, July 17, 2024
Late renewal fee. (Up to 90 days late)
				  $10.00
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 070 - STATE BOARD OF CERTIFICATION FOR GEOLOGISTS AND SOIL SCIENTISTS › Chapter 6 - COMPLAINTS, INVESTIGATIONS AND ADJUDICATORY HEARINGS › Section 070-6-1 - WRITTEN COMPLAINTS

Current through 2024-29, July 17, 2024
Complaints are filed in accordance with procedures
				  established by the Department of Professional & Financial Regulation,
				  Office of Licensing & Registration. To receive a copy of the complaint
				  procedure or to file a written complaint, contact:
Office of Licensing & Registration
Complaints & Investigations Unit
35 State House Station
Augusta, ME 04333-0035
Tel: 207/624-8603
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 070 - STATE BOARD OF CERTIFICATION FOR GEOLOGISTS AND SOIL SCIENTISTS › Chapter 6 - COMPLAINTS, INVESTIGATIONS AND ADJUDICATORY HEARINGS › Section 070-6-2 - OTHER INVESTIGATIONS

Current through 2024-29, July 17, 2024
An investigation may be conducted based upon information
				  other than a written complaint, if such information provides prima facie
				  evidence of a violation of 32 M.R.S.A. Chapter 73 or if the information raises
				  a substantial question regarding the qualifications of any applicant or
				  licensee.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 070 - STATE BOARD OF CERTIFICATION FOR GEOLOGISTS AND SOIL SCIENTISTS › Chapter 6 - COMPLAINTS, INVESTIGATIONS AND ADJUDICATORY HEARINGS › Section 070-6-3 - BOARD MEMBER REQUEST FOR INVESTIGATION

Current through 2024-29, July 17, 2024
A member of the Board may file a written complaint or request
				  an investigation, but such complaint or request shall serve to disqualify that
				  member from participating in the Board's disposition of that complaint. The
				  complaining Board member shall be prohibited from discussing the issue with
				  other members, except as a witness or party to the proceeding, until after
				  final agency action and the time for appeal has lapsed or appeal rights have
				  been exhausted.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 070 - STATE BOARD OF CERTIFICATION FOR GEOLOGISTS AND SOIL SCIENTISTS › Chapter 6 - COMPLAINTS, INVESTIGATIONS AND ADJUDICATORY HEARINGS › Section 070-6-4 - PROHIBITED COMMUNICATIONS

Current through 2024-29, July 17, 2024
The Board members shall avoid discussing, except with
				  adequate notice and opportunity for all parties to participate, any specific
				  case under investigation, or any case which may reasonably be expected to be
				  the subject of investigations, until after final agency action and the time for
				  filing an appeal has lapsed or appeal remedies have been exhausted, except in
				  accordance with the Standard Complaint Procedure of the Department of
				  Professional and Financial Regulation, Office of Licensing and Registration.
				  This rule shall not be construed to limit communications regarding matters
				  which have reached final disposition, investigatory procedures in general,
				  inquiries regarding the procedural status of a specific case, or other matters
				  not relating to issues of fact or law concerning a specific
				  case.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 070 - STATE BOARD OF CERTIFICATION FOR GEOLOGISTS AND SOIL SCIENTISTS › Chapter 6 - COMPLAINTS, INVESTIGATIONS AND ADJUDICATORY HEARINGS › Section 070-6-5 - ADJUDICATORY HEARINGS

Current through 2024-29, July 17, 2024
Board hearings shall conform to the requirements of the Maine
				  Administrative Procedure Act, 5 M.R.S.A. Chapter 375.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 1 - DEFINITIONS › Section 280-1-1 - ADMINISTERING ENTITY

Current through 2024-29, July 17, 2024
Administering entity means an entity approved by a
				  Board-approved sponsoring organization to administer the Board-approved peer
				  review program.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 1 - DEFINITIONS › Section 280-1-5 - ENROLLMENT IN A PEER REVIEW PROGRAM

Current through 2024-29, July 17, 2024
Enrollment in a peer review program means a firm is required
				  to follow all requirements of the peer review process, cooperate with those
				  performing and administering the peer review, comply with the peer review
				  standards and inform administering entities when firm changes
				  occur.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 1 - DEFINITIONS › Section 280-1-5-A - FIRM

Current through 2024-29, July 17, 2024
Firm means an organization holding a license issued by the
				  Board under
				  32 M.R.S.
				  §12252. Solely for purposes of Peer
				  Review, "Firm" means an organization licensed by the Board to engage in
				  practice as Certified Public Accountants.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 1 - DEFINITIONS › Section 280-1-6 - FIRM

Current through 2024-29, July 17, 2024
Firm means an organization holding a license issued by the
				  Board under
				  32 M.R.S.
				  section12252. Solely for purposes of Peer
				  Review, "Firm" means an organization licensed by the Board to engage in
				  practice as Certified Public Accountants.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 1 - DEFINITIONS › Section 280-1-8-A - MRA.MRA

Current through 2024-29, July 17, 2024
MRA.MRA means Mutual Recognition Agreement with NASBA/AICPA,
				  represented by IQAB and another country.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 1 - DEFINITIONS › Section 280-1-12 - PEER REVIEW OVERSIGHT

Current through 2024-29, July 17, 2024
Peer review oversight means monitoring the Board-approved
				  sponsoring organization to provide information to the Board as to whether the
				  sponsoring organization's entire peer review process is functioning in a manner
				  that effectively enforces the performance and reporting of peer review in
				  accordance with peer review standards.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 1 - DEFINITIONS › Section 280-1-13 - PEER REVIEW PROGRAM

Current through 2024-29, July 17, 2024
Peer review program means a sponsoring organization's entire
				  peer review process, including but not limited to the standards for
				  administering, performing, and reporting on peer reviews, oversight procedures,
				  training and related guidance materials.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 1 - DEFINITIONS › Section 280-1-14 - SPONSORING ORGANIZATION

Current through 2024-29, July 17, 2024
Sponsoring organization means a professional association,
				  society or other organization responsible for the facilitation and
				  administration of peer reviews directly or through its administering entities
				  and responsible for the oversight of the administering entities pursuant to the
				  sponsoring organization's peer review standards.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 1 - DEFINITIONS › Section 280-1-16 - REPORT ACCEPTANCE BODY

Current through 2024-29, July 17, 2024
Report Acceptance Body means a firm, professional society,
				  or other organization approved by the Board to be responsible for the selection
				  of Approved Reviewers, the acceptance of Peer Reviews and letters of comments
				  issued by Approved Reviewers, and the consideration of any responses of a
				  reviewed firm to its peer review.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 2 - ADVISORY RULINGS › Section 280-2-4 - ADVISORY RULINGS

Current through 2024-29, July 17, 2024
A.
Authority
				and Scope
. The Board may issue an advisory ruling in accordance with
				5 M.R.S.
				§9001, concerning the applicability of a
				statute or rule to existing facts. The Board shall review each request for an
				advisory ruling to determine whether the requested ruling is appropriate. The
				Board may, at its discretion, decline to issue an advisory ruling if the
				request is hypothetical, if there is insufficient information upon which to
				base a ruling or for any other reason the board deems proper.
B.
Submission
. A request for an
				advisory ruling must be submitted to the Board in writing and must set forth in
				detail all facts pertinent to the question. The Board may require submission of
				additional information as it deems necessary to provide a complete a factual
				background.
C.
Ruling
.The advisory ruling must include a statement of facts or
				assumptions, or both, upon which the ruling is based. The statement, without
				reference to other documents, must be sufficiently detailed to apprise the
				reader of the basis of the opinion. The ruling must be signed by the Board
				Chair, must be identified specifically as an advisory ruling, and must be
				numbered serially.
D.
Publication
. The department shall mail the advisory ruling to the
				requesting party and the Board Administrator shall retain a copy. An advisory
				ruling is a public document and shall be available for public inspection during
				the normal working hours of the Board. In addition, the Board may otherwise
				publish or circulate any advisory ruling as it deems appropriate.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 3 - EXAMINATION REQUIREMENTS › Section 280-3-2 - ELIGIBILITY FOR EXAMINATION

Current through 2024-29, July 17, 2024
A. A candidate is
				eligible to take the examination without waiting until the candidate meets the
				experience requirements set forth in Chapter 5, Section
				4 of the board's rules, provided the
				candidate meets the requirements of
				32 M.R.S.
				§12228(3) and these
				rules.
B.
[Repealed]
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 3 - EXAMINATION REQUIREMENTS › Section 280-3-3 - EDUCATIONAL REQUIREMENT

Current through 2024-29, July 17, 2024
A. Title
				32 M.R.S.
				§12228(3) sets forth
				the education required of candidates applying for the CPA
				examination.
B.
[Repealed]]
C. A
				college or university will be considered to be an "accredited college or
				university" if the college or university is accredited by an accrediting agency
				in good standing of the Council on Postsecondary Accreditation or equivalent
				agency. In the matter of foreign colleges or universities, the candidate shall
				submit his transcript to the Foreign Academic Credential Service or other
				service approved by the Board for its evaluation. Upon receipt of such
				evaluation, the Board shall determine the education qualification of such
				applicant.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 3 - EXAMINATION REQUIREMENTS › Section 280-3-5 - EXAMINATION

Current through 2024-29, July 17, 2024
The examination is the AICPA Uniform CPA examination. The
				  examination tests the knowledge and skills required for performance as an
				  entry-level certified public accountant or public accountant.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 3 - EXAMINATION REQUIREMENTS › Section 280-3-6 - DETERMINING AND REPORTING EXAMINATION GRADES

Current through 2024-29, July 17, 2024
A candidate must pass all test sections of the examination
				  as provided in Section
				  7 of this chapter. The passing grade for
				  each test section is 75.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 3 - EXAMINATION REQUIREMENTS › Section 280-3-7 - RETAKE AND GRANTING OF CREDIT REQUIREMENTS

Current through 2024-29, July 17, 2024
A.
				A candidate may take the required test sections individually and in any order.
				Credit for any test section(s) passed is valid for eighteen (18) months from
				the actual date the candidate took that test section, without having to attain
				a minimum score on any failed test section(s) and without regard to whether the
				candidate has taken other test sections.
1.
				Candidates must pass all test sections of the examination within a rolling
				eighteen-(18) month period, which begins on the date that the first test
				section(s) passed is taken.
2.
(a) Subject to subsection 7(A)(2)(b),
				candidates cannot retake a failed test section in the same examination window.
				An examination window refers to a three-(3) month period in which candidates
				have an opportunity to take the examination (comprised of two months in which
				the examination is available to be taken and one month in which the examination
				will not be offered while routine maintenance is performed and the item bank is
				refreshed). Thus, candidates will be able to test two out of the three months
				within an examination window.
(b)
				If the board determines that the examination system changes necessary to
				eliminate the test window limitations have been implemented, subsection (a)
				will no longer be effective, and a candidate can retake a test section once
				their grade for any previous attempt of that same test section has been
				released.
3. In the
				event all test sections of the Uniform CPA Examination are not passed within
				the rolling eighteen-(18) month period, credit for any test sections(s) passed
				outside the eighteen-(18) month period will expire and such test section(s)
				must be retaken.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 3 - EXAMINATION REQUIREMENTS › Section 280-3-9 - CHEATING

Current through 2024-29, July 17, 2024
A. Cheating by a candidate in applying for,
				taking or subsequent to the examination will invalidate any grade otherwise
				earned by a candidate on a test section of the examination, and may warrant
				summary expulsion from the test site and disqualification from taking the
				examination for a specified period of time.
B. For purposes of this rule, the following
				actions or attempted activities, among others, may be considered cheating:
1. Falsifying or misrepresenting educational
				credentials or other information required for admission to the
				examination;
2. Communication
				between candidates inside or outside the test site or copying another
				candidate's answers while the examination is in progress;
3. Communication with others inside or
				outside the test site while the examination is in progress;
4. Substitution of another person to sit in
				the test site in the stead of a candidate;
5. Reference to crib sheets, textbooks or
				other material or electronic media (other than that provided to the candidate
				as part of the examination) inside or outside the test site while the
				examination is in progress;
6.
				Violating the nondisclosure prohibitions of the examination or aiding or
				abetting another in doing so; and
7. Retaking or attempting to retake a test
				section by an individual holding a valid certificate or by a candidate who has
				unexpired credit for having already passed the same test section, unless the
				individual has been directed to retake a test section pursuant to Board
				order.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 4 - APPLICATION FOR CERTIFICATE

Current through 2024-29, July 17, 2024
SUMMARY:
This chapter sets forth the application
				process and the experience requirements for obtaining a certificate of
				"Certified Public Accountant" and "Public Accountant".
Applications for a certificate of "Certified Public Accountant"
				under
				32 M.R.S.A.
				§12228 or for a certificate of "Public
				Accountant" under
				 32 M.R.S.A.
				§12240 must be submitted on a form
				provided by the Board and must be accompanied by the application fee. A
				candidate applying for a certificate of "Certified Public Accountant" or
				"Public Accountant" must comply with the following requirements.
STATUTORY AUTHORITY:
				   32 M.R.S.A.
				  §12214(4) , §
										12228(10)
				  , §
										12240(2)
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 5 - CERTIFIED PUBLIC ACCOUNTANT LICENSE REQUIREMENTS › Section 280-5-1 - APPLICATION FOR LICENSURE

Current through 2024-29, July 17, 2024
Applications for licensure as a certified public accountant
				  under
				  32 M.R.S.
				  §§12228,
				  12230
				  must be submitted on a form provided by the Board and must be accompanied by
				  the license fee set forth in Chapter 10, Section
				  5(1) of the rules of
				  the Office of Professional and Occupational Regulation, entitled "Establishment
				  of License Fees."
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 5 - CERTIFIED PUBLIC ACCOUNTANT LICENSE REQUIREMENTS › Section 280-5-3 - EDUCATION

Current through 2024-29, July 17, 2024
The applicant must meet the educational requirements set
				  forth in
				  32 M.R.S.
				  §12228(3). The 150
				  semester hours required by
				  32 M.R.S.
				  §12228(3) must include
				  a minimum of 15 hours in one or more of the topic areas described in
				  subsections A-L below. Of the minimum 15 hours, at least 3 hours must be earned
				  in auditing and attestation services (subsection C).
A. Financial accounting and reporting for
				business organizations
B.
				Financial accounting and reporting for government and not-for-profit
				entities
C. Auditing and
				attestation services
D.  Managerial
				or cost accounting
E.
				Taxation
F. Fraud
				examination
G. Internal controls
				and risk assessment
H. Financial
				statement analysis
I. Accounting
				research and analysis
J. Tax
				research and analysis
K. Accounting
				information systems
L. Ethics
				relevant to the practice of public accounting
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 5 - CERTIFIED PUBLIC ACCOUNTANT LICENSE REQUIREMENTS › Section 280-5-4 - EXPERIENCE

Current through 2024-29, July 17, 2024
An applicant for licensure as a certified public accountant
				  must comply with the experience requirement of
				  32 MRS
				  §12228(10) and this
				  Section.
A. Except as otherwise
				expressly authorized by
				32 M.R.S.
				§12228(10), experience
				in the practice of public accounting must be earned under the supervision of an
				individual licensed under
				32 M.R.S.
				§12230, or holding the equivalent
				license, permit or certification of another state or territory of the United
				States.
B. Except as otherwise
				expressly authorized by
				32 M.R.S.
				§12228(10) experience
				must be earned in the employment of a firm licensed under
				32 M.R.S.
				§12252, or an equivalent license,
				permitor certification of another state or territory of the United
				States.
C.
[Repealed]
C-1. In
				evaluating the acceptability of experience for licensure, the Board may
				consider the complexity and diversity of the work performed by the applicant,
				and the skill and knowledge of the applicant as evidenced by the work
				performed.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 5 - CERTIFIED PUBLIC ACCOUNTANT LICENSE REQUIREMENTS › Section 280-5-5 - APPLICANTS HOLDING CREDENTIALS FROM ANOTHER COUNTRY

Current through 2024-29, July 17, 2024
A. The Board recognizes the existence of the
				International Qualifications Appraisal Board (IQAB), a joint body of NASBA and
				the AICPA, which is charged with:
1.
				Evaluating the professional credentialing process of certified public
				accountants, or their equivalents, of countries other than the United States;
				and
2. Negotiating principles of
				reciprocity agreements with the appropriate professional and/or governmental
				bodies of other countries seeking recognition as having requirements
				substantially equivalent to United States' requirements for the certificate of
				a certified public accountant.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 5 - CERTIFIED PUBLIC ACCOUNTANT LICENSE REQUIREMENTS › Section 280-5-6 - LICENSE EXPIRATION AND RENEWAL

Current through 2024-29, July 17, 2024
A.
Expiration
. All licenses issued under this chapter expire
				annually.
B.
Renewal
.
				To renew a license, the licensee shall follow the online renewal procedure
				prescribed by the board and shall remit the license fee set forth in Chapter
				10, Section
				5(1) of the rules of
				the Office of Professional and Occupational Regulation, entitled "Establishment
				of License Fees."
C.
Late
				Renewal
. A license may be renewed online up to 90 days after expiration
				upon payment of the late fee set forth in Chapter 11, Section
				2(1) of the rules of
				the Office of Professional and Occupational Regulation, entitled "Late
				Renewals," in addition to the renewal fee.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 5 - CERTIFIED PUBLIC ACCOUNTANT LICENSE REQUIREMENTS › Section 280-5-7 - LICENSE REINSTATEMENT

Current through 2024-29, July 17, 2024
A former licensee who applies for reinstatement pursuant to
				   32 M.R.S.
				  §12234(2) shall
				  demonstrate completion of 80 hours of continuing professional education in the
				  24 months preceding application that meets the requirements of Section
				  8 of this chapter. The 80 hours of
				  continuing professional education must include four hours of
				  ethics.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 5 - CERTIFIED PUBLIC ACCOUNTANT LICENSE REQUIREMENTS › Section 280-5-8 - CONTINUING PROFESSIONAL EDUCATION (CPE)

Current through 2024-29, July 17, 2024
A. Except
				as set forth in the next paragraph, all licensees shall obtain 40 hours of CPE
				annually, due at time of renewal. The annual accumulation period for CPE is the
				twelve month licensure period prior to the renewal date. A person who obtains a
				license for the first time shall complete at least forty (40) credits of
				acceptable CPE during the first full annual period following the year in which
				the original license was obtained. If a licensee obtains more than 40 hours of
				CPE in any licensure period, no more than 20 hours of such excess may be
				carried forward and utilized in the immediately succeeding licensure period.
				(For example, an individual who obtains 70 hours of CPE in one year and 30
				hours in the succeeding year has 30 excess hours in the first year. The
				licensee may carry forward 20 hours from the first year to the second in order
				to make up a deficiency and satisfy the CPE requirement for the second year.
				However, the licensee may not carry any of the excess from the first year to
				satisfy the CPE requirement in any subsequent year.)
B. All licensees shall obtain at least 4
				hours of CPE in professional ethics every three years, beginning with the date
				of first renewal. Acceptable CPE in ethics may include a program of study of
				the accountancy laws and rules of the State of Maine, including the Rules of
				Professional Conduct set forth in Chapter 8 of the board's rules, or equivalent
				standards of the Securities Exchange Commission, the AICPA, or similar
				regulatory agency or professional organization.
C. The Board may verify information submitted
				by an applicant by whatever means it deems appropriate.
D. Notwithstanding Chapter 13, Section
				4 of the rules of the Office of
				Professional and Occupational Regulation, entitled "Uniform Rule for the
				Substantiation of Continuing Education Requirements," licensees shall retain
				documentation of compliance with the CPE requirement, including professional
				ethics, for the three annual licensure periods that immediately precede the
				current licensure period on a rolling basis.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 5 - CERTIFIED PUBLIC ACCOUNTANT LICENSE REQUIREMENTS › Section 280-5-9 - CPE PROGRAM REQUIREMENTS

Current through 2024-29, July 17, 2024
A.
PROGRAMS
				THAT QUALIFY FOR CPE CREDIT
A specific program will qualify as acceptable CPE if it is a
				  formal program of learning which contributes directly to the professional
				  competence of a licensee in public practice. It is left to the individual
				  licensee to determine the course of study to be pursued.
1.
ACCEPTABLE PROGRAMS
. The
				following are deemed to qualify as acceptable CPE programs:
a. Professional development programs of state
				and national professional accounting societies or institutes;
b. Accredited university or college credit or
				non-credit courses;
c. Formal
				correspondence or other individual study programs. Such programs must require
				registration and provide evidence of satisfactory completion.
d. Formal organized in-firm education
				programs;
e. Meetings of the
				National Association of State Boards of Accountancy (NASBA); and
f. Other formal, organized educational
				programs.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 6 - FIRM LICENSE REQUIREMENTS › Section 280-6-1 - APPLICATION FOR LICENSURE

Current through 2024-29, July 17, 2024
A. All accounting
				firms, including sole proprietorships, must apply for and maintain a firm
				license when required by
				32 M.R.S.
				§12252(1)(A).
				Applications for licensure as an accounting firm must be submitted on a form
				provided by the Board and must be accompanied by the fee set forth in Chapter
				10 of the rules of the Office of Professional and Occupational
				Regulation.
B. An applicant for a
				firm license must provide the information required by
				32 M.R.S.
				§12252(3)(A) and must
				indicate all other states or jurisdictions in which the firm has applied for or
				holds a license.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 6 - FIRM LICENSE REQUIREMENTS › Section 280-6-2 - FIRMS WITH UNLICENSED OWNERS AND AGENTS

Current through 2024-29, July 17, 2024
A. Firms may
				be licensed if a simple majority, in terms of financial interests and voting
				rights, of its owners consists of individuals licensed by the Board or by other
				states, and if all unlicensed owners are individuals whose primary occupation
				consists of participation in the business of the firm. In order to evaluate
				applications for issuance or renewal of licenses of firms, the Board may
				require explanation and documentation of relationships (including without
				limitation "employee leasing," subcontracting for services, and the provision
				of administrative or clerical services) between the applicant and any other
				business entity, and may require substantiation of the nature and extent of
				nonlicensee owners' participation in the business of the firm.
B. All unlicensed owners and agents of firms
				shall comply with the rules and professional standards applicable to licensed
				owners.
C. Aside from any possible
				disciplinary action brought by the Board against any individual licensee, the
				Board may bring disciplinary action against the firm with respect to violations
				of applicable statutes or these rules by licensed or unlicensed partners,
				employees, or agents of the firm.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 6 - FIRM LICENSE REQUIREMENTS › Section 280-6-3 - PEER REVIEW

Current through 2024-29, July 17, 2024
A. ENROLLMENT IN A
				BOARD-APPROVED PEER REVIEW PROGRAM
1.
				Enrollment in a Board-approved peer review program is a condition for renewal
				of a license for firms that provide attest services other than compilations. At
				the time of renewal, the Board requires firms to certify that the firm either:
a. is enrolled in a Board-approved peer
				review program; or
b. conducts no
				attest services other than compilations.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 6 - FIRM LICENSE REQUIREMENTS › Section 280-6-4 - LICENSE EXPIRATION AND RENEWAL

Current through 2024-29, July 17, 2024
A.
Expiration
. All firm licenses expire annually.
B.
Renewal
. To renew a license,
				the licensee shall follow the renewal procedure prescribed by the Board and
				shall remit the fee as set forth in Chapter 10 of the rules of the Office of
				Professional and Occupational Regulation.
C.
Late Renewal
. A firm license
				may be renewed up to ninety (90) days after expiration upon payment of the late
				fee as set forth in Chapter 11 of the rules of the Office of Professional and
				Occupational Regulation, in addition to the renewal fee. Renewal of a firm
				license that has expired for more than 90 days is governed by
				32 M.R.S.
				§12252(2).
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 7 - COMPLAINTS, INVESTIGATIONS AND ADJUDICATORY HEARINGS

Current through 2024-29, July 17, 2024
SUMMARY:
This Chapter describes the procedure by
				which complaints and adjudicatory hearings will be handled by the Board.
STATUTORY AUTHORITY:
				   32 M.R.S.A.
				  §12214(4)
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 8 - RULES OF PROFESSIONAL CONDUCT › Section 280-8-1 - PREAMBLE

Current through 2024-29, July 17, 2024
The public places trust and confidence in the profession and
				  the services it provides; consequently, licensees have a duty to conduct
				  themselves in a manner that will be beneficial to the public and which fosters
				  such trust and confidence. This Code of Professional Conduct identifies seven
				  fundamental principles of conduct, six of which are intended to govern
				  licensees' professional performance whether they are in public practice,
				  industry, not-for-profit organizations, government, education or other
				  professional endeavors. The seventh principle, independence, applies only to
				  those professional services where it is required by professional standards.
				  This Code of Professional Conduct defines the conduct that the public has a
				  right to expect of the licensee, as well as all persons or entities the
				  licensee has the authority or capacity to control.
With the exception of independence, these principles are
				  universal and apply to all services and activities performed by the licensee in
				  all aspects of his or her professional conduct. Independence, however, is a
				  unique principle that applies only to those professional services where it is
				  required in accordance with professional standards.
Users of the licensee's services draw confidence from the
				  knowledge that the profession is bound to a framework which requires continued
				  dedication to professional excellence and commitment to ethical behavior that
				  will not be subordinated to personal gain.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 8 - RULES OF PROFESSIONAL CONDUCT › Section 280-8-2 - PRINCIPLE: PUBLIC INTEREST

Current through 2024-29, July 17, 2024
The grant of a license indicates that an individual has met
				  the criteria established by state boards of accountancy to perform services in
				  a manner that protects the public interest. The licensee must, therefore, have
				  a keen consciousness of the public interest. The public consists of clients,
				  credit grantors, governments, employers, investors, the business and financial
				  community, and others who use the services of licensees. Services provided by
				  licensees support and facilitate many societal needs, including the orderly
				  functioning of commerce and the capital markets.
Because the licensee is seen as a representative of the
				  profession by the public who retains or employs him or her or uses his or her
				  services, the licensee should avoid conduct that might conflict with the public
				  interest or erode public respect for, and confidence in, the profession.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 8 - RULES OF PROFESSIONAL CONDUCT › Section 280-8-3 - PRINCIPLE: INTEGRITY

Current through 2024-29, July 17, 2024
Integrity is a character trait demonstrated by acting
				  honestly, candidly, and not knowingly misrepresenting facts, accommodating
				  deceit, or subordinating ethical principles. Acting with integrity is essential
				  to maintaining the public's trust. It incorporates both the spirit and
				  substance in the application of the ethical and technical standards that govern
				  the profession, or in the absence thereof, what is just and right.
A licensee should act with integrity in the performance of
				  all professional activities in whatever capacity performed.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 8 - RULES OF PROFESSIONAL CONDUCT › Section 280-8-4 - PRINCIPLE: OBJECTIVITY

Current through 2024-29, July 17, 2024
Objectivity is a distinguishing feature of the accounting
				  profession and is critical to maintaining the public's trust and confidence. It
				  is a state of mind that imposes the obligation to be impartial and free of bias
				  that may result from conflicts of interest or the inappropriate subordination
				  of judgment. Objectivity requires a licensee to exercise an appropriate level
				  of professional skepticism in carrying out all professional activities.
Although a licensee may serve multiple interests in many
				  different capacities, objectivity must be maintained. This requires a careful
				  assessment of the effects on objectivity of all professional relationships and
				  activities.
A licensee should maintain objectivity in the performance of
				  all professional activities in whatever capacity performed.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 8 - RULES OF PROFESSIONAL CONDUCT › Section 280-8-5 - PRINCIPLE; DUE CARE

Current through 2024-29, July 17, 2024
Due care imposes the obligation to perform professional
				  activities with concern for the best interest of those for whom the activities
				  are performed and consistent with the profession's responsibility to the
				  public. It is essential to preserving the public's trust and confidence. Due
				  care requires the licensee to discharge professional responsibilities with
				  reasonable care and diligence and to adequately plan and supervise all
				  professional activities for which he or she is responsible.
A licensee should act with due care in the performance of all
				  professional activities in whatever capacity performed.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 8 - RULES OF PROFESSIONAL CONDUCT › Section 280-8-6 - PRINCIPLE: COMPETENCE

Current through 2024-29, July 17, 2024
Competence is derived from a combination of education and
				  experience. It begins with a mastery of the common body of knowledge, skills,
				  and abilities, and requires a commitment to life-long learning and professional
				  improvement. A licensee should possess a level of competence, sound
				  professional judgment, and proficiency to ensure that the quality of his or her
				  activities meets the high level of professionalism required by these
				  Principles. A licensee is responsible for assessing his or her own competence,
				  which includes evaluating whether education, experience, and judgment are
				  adequate for the responsibility assumed.
A licensee should be competent in the performance of all
				  professional activities, in whatever capacity performed, and comply with
				  applicable professional standards.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 8 - RULES OF PROFESSIONAL CONDUCT › Section 280-8-7 - PRINCIPLE: CONFIDENTIALITY

Current through 2024-29, July 17, 2024
A licensee has an obligation to maintain and respect the
				  confidentiality of information obtained in the performance of all professional
				  activities. Maintaining such confidentiality is vital to the proper performance
				  of the licensee's professional activities.
A licensee shall not use or disclose, or permit others within
				  the licensee's control to use or disclose, any confidential client or employer
				  information without the consent of the client or employer. This obligation
				  continues after the termination of the relationship between the licensee and
				  the client or employer and extends to information obtained by the licensee in
				  professional relationships with prospective clients and employers.
This principle shall not be construed to prohibit a licensee
				  from disclosing information as required to meet professional or legal
				  obligations.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 8 - RULES OF PROFESSIONAL CONDUCT › Section 280-8-8 - PRINCIPLE: INDEPENDENCE

Current through 2024-29, July 17, 2024
Independence, where required by professional standards, is
				  essential to establishing and maintaining the reliability of, and the public's
				  confidence in, the information reported on by the licensee.
A licensee should be independent in fact and appearance.
				  Independence in fact is the absence of a licensee's interest in, relationship
				  with, or services provided to, a person or entity that results in the
				  licensee's loss of objectivity. Independence in appearance is the absence of
				  such interests, relationships, or services which may, to a reasonable person
				  having knowledge of all the facts, appear to result in an unacceptable threat
				  to the licensee's objectivity.
When considering independence issues, it is presumed that the
				  reasonable person would consider, among other factors:
A. A licensee's normal strength of character
				under the circumstances;
B.
				Pressures that may be exerted on the licensee by clients and others;
C. The countervailing pressures of legal
				liability and professional discipline, including loss of reputation and
				license; and
D. The safeguards
				established by the profession for the licensee's practice entity, such as peer
				review and quality control standards.
A licensee in the practice of public accounting should be
				  independent in fact and appearance when engaged to provide services where
				  independence is required by professional standards.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 280 - BOARD OF ACCOUNTANCY › Chapter 9 - FEES

Current through 2024-29, July 17, 2024
Summary:
This Chapter sets forth the fees to be
				charged by the Board.
STATUTORY AUTHORITY:
				   32 M.R.S.A.
				  §12214(4) , §
										12228(8)
				  , §
										12228(9)
				  , §
										12240(6)
				  , §
										12251(2)
				  , §
										12252(5)
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 285 - STATE BOARD OF VETERINARY MEDICINE › Chapter 1 - DEFINITIONS AND ADVISORY RULINGS › Section 285-1-1 - Definitions

Current through 2024-29, July 17, 2024
A.
Contact hour.
A "contact
				hour" is 50 minutes of participation in a continuing education activity
				described in Chapter 4.
B.
In good standing
. "In good standing" means that an applicant:
1. Has not received adverse disciplinary
				action against his or her license to practice veterinary medicine in any state
				in which he or she has been or is currently licensed. Adverse disciplinary
				action includes, but is not limited to: fines, reprimands, suspensions,
				revocations, license limitations, consent agreements, and/or voluntary
				surrender of a license;
2. Has
				never had his or her United States Drug Enforcement Administration privileges
				restricted or revoked;
3. Is not
				currently under investigation by another veterinary licensing authority for
				acts which would provide a basis for disciplinary action in this state, as
				determined by the Board;
4. Has no
				physical or mental impairment related to drugs, alcohol, or a finding of mental
				incompetence by a physician that would limit the applicant's ability to
				undertake the practice of veterinary medicine in a manner consistent with the
				safety of a patient or the public;
5. Has not been convicted of a felony;
				and
6. Has no criminal conviction
				record relating to an offense the circumstances of which substantially relate
				to the practice of veterinary medicine. Applicants who have criminal conviction
				records or pending criminal charges shall require appropriate authorities to
				provide information about the record or charge directly to the Board in
				sufficient specificity to enable the Board to make a determination whether the
				record or charge is substantially related to the practice of veterinary
				medicine.
Code of Maine Rules › 02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION › 285 - STATE BOARD OF VETERINARY MEDICINE › Chapter 1 - DEFINITIONS AND ADVISORY RULINGS › Section 285-1-2 - Advisory Rulings

Current through 2024-29, July 17, 2024
A.
Authority
				and Scope.
The Board may issue rulings pursuant to 5 MRSA §900 l
				  concerning the applicability of any statute or rule it administers to an
				  existing factual situation. Advisory rulings will be issued at the Board's
				  discretion and only upon written request. Each request will be individually
				  reviewed to determine whether an advisory ruling is appropriate. The Board may
				  decline to issue an advisory ruling when the question is hypothetical, there is
				  insufficient experience upon which to base a ruling, or for any other reason
				  the Board deems proper. Pursuant to
				   5 MRSA
				  §9001 of the Administrative Procedure
				  Act, an advisory ruling is not legally binding upon the Board.
B.
Submission.
Requests for advisory rulings shall be in writing and shall
				  set forth in detail all facts pertinent to the question. The Board may require
				  additional information as necessary to complete a factual background for its
				  ruling.
C.
Acknowledgment.
The Board will acknowledge all requests for advisory rulings
				  within fifteen (15) days. Within sixty (60) days of acknowledgment, the Board
				  shall state whether a ruling will be given. Alternatively, the Board may
				  request additional information which is necessary to determine whether an
				  advisory ruling is appropriate.
D.
Rulings.
All advisory rulings shall be in writing and shall include a
				  statement of the facts or assumptions, or both, upon which the ruling is based.
				  The statement shall be sufficiently detailed to allow understanding of the
				  basis of the opinion without reference to other documents. Advisory rulings
				  shall be signed by the Chairperson of the Board and shall be numbered in an
				  appropriate serial manner.
E.
Disposition.
Each completed advisory ruling will be mailed to the
				  requesting party and a copy will be kept by the Board in a file or binder
				  established for this purpose. All completed advisory rulings are public
				  documents and shall be available for public inspection during regular business
				  hours. In addition, the Board may otherwise publish or circulate any advisory
				  ruling as it deems appropriate.