Section 280-5-4 - EXPERIENCE 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M.R.S. §12252, or an equivalent license, permitor certification of another state or territory of the United States.C.[Repealed]C-1.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.D. For purposes of computing experience for part-time employees, 2,080 hours of work experience constitutes one (1) year of experience and 173 hours of part-time employment constitutes one (1) month of experience.E. A licensed supervisor must verify the applicants 'work experience in writing. The licensed supervisor must submit such verification upon request of the applicant or the Board. The Board may, at its discretion, request further documentation to verify such experience.