Maine CPA Requirements (2026): Exam and License
Maine exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
120 + 12 + 3
Maine exam entry uses 120 total credits with 12 accounting credits, including three in auditing, under its degree and conditional-admission provisions.
Check exam entryCheckpoint 2
Can I obtain the license?
Maine’s current license route retains a qualifying degree with 150 credits, 15 specified accounting credits including three in audit, and two years of qualifying experience.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Maine CPA Exam eligibility
Maine exam entry uses 120 total credits with 12 accounting credits, including three in auditing, under its degree and conditional-admission provisions.
- Keep auditing inside the accounting subject map instead of assuming any 12 accounting credits qualify.
- Conditional degree completion must follow the specific NASBA and statutory timing conditions.
Map your transcript
Maine accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 12 credits including 3 auditing | Use the applicable degree requirements | 120 total credits and conditional-degree rules |
| License | 15 specified credits including 3 auditing | Use the licensing degree requirements | 150 total credits |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Maine CPA license pathways
Maine’s current license route retains a qualifying degree with 150 credits, 15 specified accounting credits including three in audit, and two years of qualifying experience.
| Route / availability | Education | Experience |
|---|---|---|
| Current Maine route | Qualifying degree; 150 total credits and specified accounting education | 2 years of qualifying experience |
- The 120-credit exam gate does not create a 120-credit license path.
- Check the accepted work and documentation with the licensing authority before counting an employment period.
Dates that affect your decision
Planning for Maine CPA requirements in 2027
Use Maine’s actual current 150-credit licensing route for a 2027 plan unless a later verified change supersedes it.
Worked planning example
The auditing course is still pending
Illustrative candidate scenario, not an eligibility determination.
Starting point
You have 120 credits and 12 accounting credits, but none clearly meets the auditing requirement.
What the rules mean
The total accounting count does not replace the three-credit audit condition.
Next action
Resolve the missing subject or approved conditional route before paying. Keep the 150-credit and two-year license plan separate.
From education to an appointment
How to apply and prepare in Maine
The application workflow below retains its 2026-08-24 procedural review. The September research above updates exam and licensing facts; confirm current forms and charges before submitting.
Why this Maine guide exists
Decide whether your Maine transcript clears all three exam-entry numbers
Purpose evidence
32 MRSA Section 12228Maine Board examination informationNASBA Maine CPA Exam requirementsYou will leave with a 120-plus-12-plus-3 transcript decision, the correct CPAES application sequence, and the separate 150-hour license checkpoint.
Official evidence for this route
32 MRSA Section 12228Maine Board examination informationNASBA Maine CPA Exam requirementsMaine Board CPA licensing requirementsWhat to have ready
Transcript supporting Maine's 120-hour total, 12-hour subject bucket, and three-hour audit minimum
Degree completion status and timing for the selected application branch
Official transcripts and any required international education evaluation
CPAES application, selected sections, and NTS deadline when issued
- 1
Verify 120 completed hours, 12 approved subject hours, 3 audit hours, and completed or expected completion of a qualifying degree.
- 2
Reconcile NASBA's older pending-degree instructions with the current Maine statute and Board page before paying.
- 3
Apply through CPAES and preserve the separate Maine license checkpoint.
Actionable candidate plan
Verify, apply, and move from approval to scheduling
Application owner: CPA Examination Services through the NASBA CPA Portal. CPAES evaluates Maine exam eligibility, then accepts a separate application for one exam section and provides the NTS in the candidate portal.
- 1
Build the 120-12-3 map
Confirm 120 completed hours and completed or expected degree status, then map at least 12 hours to Maine's approved topics and isolate at least 3 audit and attestation hours.
- 2
Reconcile pending-degree guidance
Current Maine law and the Board page do not set a degree-completion deadline, while NASBA still publishes older conferred-degree and 120-day instructions. If the degree is pending, confirm with CPAES which enrollment evidence it will accept under current law.
- 3
Submit the eligibility file
Create the NASBA CPA Portal account, submit the Maine Eligibility Evaluation Application, and arrange official transcripts or evaluations to CPAES.
- 4
Apply for one section
After CPAES confirms eligibility, apply only for the section you are ready to take, pay the current $96 application charge plus $268.59 examination charge, and retrieve the NTS from the portal.
- 5
Schedule with Prometric
Use the valid NTS to book the appointment directly with Prometric and retain the appointment and education records.
Candidate decision
Plan X if your path is clear, Plan Y if one gate remains unresolved
Plan X
If: The 120 total hours, 12 approved topic hours, and 3 auditing and attestation hours are complete, and you have completed or expect to complete a qualifying minimum four-year baccalaureate or higher degree.
Do: If degree completion is pending, confirm with CPAES whether it will accept the Certificate of Enrollment or another document under current Maine law; then submit the eligibility application with every official education record.
Then verify: After eligibility, apply for one ready section and verify the NTS before scheduling Prometric. Retain the accepted evidence of expected degree completion when applicable.
Plan Y
If: Any of the 120, 12, or 3-hour gates is incomplete at application, or you do not have or expect to complete a qualifying minimum four-year baccalaureate or higher degree.
Do: Do not pay yet. Complete the exact hour gap or establish the qualifying degree-completion plan required by current Maine law.
Then verify: Re-run the 120-12-3 map, then treat the 150-hour license rule as a separate later checkpoint.
Keep every owner in its lane
Who decides each part of the Maine candidate journey
Maine Board of Accountancy
Sets Maine qualification rules and grants the later Maine CPA credential.
Not responsible for: It does not operate the CPAES candidate application or provide CPA Exam study practice.
CPA Examination Services and NASBA
Evaluate the exam application, collect education records, provide the NTS, and maintain the candidate portal.
Not responsible for: They do not grant the Maine license or override the current state eligibility rule. Their pending-degree guidance still contains older language that candidates should ask CPAES to reconcile.
Prometric
Books and administers the CPA Exam appointment tied to a valid NTS.
Not responsible for: It does not evaluate Maine coursework, issue the NTS, or grant a license.
CPAPass
Supports section planning and reviewed CPA Exam practice after the official eligibility decision.
Not responsible for: It cannot evaluate transcripts, decide Maine eligibility, submit the CPAES application, issue an NTS, schedule Prometric, release scores, or grant a license.
CPAPass handoff
Continue with saved CPA Exam practice
A free account lets you continue into section practice, retain submitted practice results, and use those results in your study planning. CPAPass does not turn practice into an official score or decide your state eligibility.
Budget separate charges
Maine CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Maine CPA Exam requirements in 2026?
- Maine exam entry uses 120 total credits with 12 accounting credits, including three in auditing, under its degree and conditional-admission provisions. Keep auditing inside the accounting subject map instead of assuming any 12 accounting credits qualify. Conditional degree completion must follow the specific NASBA and statutory timing conditions.
- Does Maine require 150 hours for CPA licensure in 2026?
- Maine’s current license route retains a qualifying degree with 150 credits, 15 specified accounting credits including three in audit, and two years of qualifying experience. Current Maine route: Qualifying degree; 150 total credits and specified accounting education; 2 years of qualifying experience.
- How should I plan for Maine CPA requirements in 2027?
- Use Maine’s actual current 150-credit licensing route for a 2027 plan unless a later verified change supersedes it.
- Are Maine exam eligibility and licensing the same?
- They are separate checkpoints. The total accounting count does not replace the three-credit audit condition. Resolve the missing subject or approved conditional route before paying. Keep the 150-credit and two-year license plan separate.
- What should I confirm before applying in Maine?
- Confirm the accepted transcript subjects, qualifying experience evidence, current application instructions, and charges using the official sources linked in this guide. The board or its designated evaluator makes the eligibility decision.
- Does a CPAPass account apply for my Maine license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Maine requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.