C.M.R. 02, 280, ch. 4
Current through 2024-51, December 18, 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.
C.M.R. 02, 280, ch. 4
Prior to July 1, 1978 (filed August 14, 1978) - as "Registration of Public Accountants"
AMENDED:
October 1, 1979
June 7, 1989
August 8, 1990
July 23, 1991
May 21, 1994 - as "Public Accountants"
April 23, 1996
EFFECTIVE DATE (ELECTRONIC CONVERSION):
March 18, 1997
REPEALED AND REPLACED:
April 25, 1999 - as "Certification Requirements." This now covers both Public Accountants and Certified Public Accounts. CPA's were formerly covered under Chapter 3, which see.
AMENDED:
November 4, 2001 - as "Experience Requirements"
March 8, 2004, filing 2004-78 - as "Application for Certificate"
REPEALED:
October 27, 2010 - filing 2010-516
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4) , § 12228(10) , § 12240(2)