Maine

Maine Board of Accountancy
www.maine.gov/pfr/professionallicensing/professions/accountancy

Per 32 M.R.S. §12228: to sit for the Exam, a candidate needs at least 120 semester hours including the basic accounting/auditing coursework required for licensure, while expecting to complete a 4-year baccalaureate degree. For full licensure: at least 150 semester hours including a minimum 4-year baccalaureate-or-higher degree, with at least 15 semester hours in specific subject areas set by Board rule (Chapter 5, §3), including at least 3 hours in auditing and attestation.

2 years of experience under the direction of a CPA licensed by any U.S. state or territory (or Board-approved equivalent foreign-licensed direction), involving the use of accounting or auditing skills including issuance of reports, plus at least one of: management/financial advisory or consulting services, tax return preparation, tax advice, or other Board-defined equivalent activities.

No — CARE found no standalone ethics exam/course required for initial licensure (a coursework-level ethics requirement may still apply; check the source below).

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Maine is unusual in requiring 2 full years of supervised experience (versus the 1-year norm in many states). No separate initial-licensure ethics exam requirement was found in §12228; the statute's "good character" standard is a distinct, non-exam requirement.

https://www.mainelegislature.org/legis/statutes/32/title32sec12228.html — accessed 2026-09-30