CPA exam and license requirements in Maine
Maine requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Maine Board of Accountancy. Last reviewed 2026-08-10.
- Credit hours to sit
- 120
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 30 months
- State ethics requirement
- See below
How many credit hours do you need to sit for the CPA exam in Maine?
Maine requires 120 semester credit hours to sit for the CPA exam. Candidates in Maine sit under the rules of the Maine Board of Accountancy.
How many credit hours do you need for a CPA license in Maine?
Maine requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in Maine?
The CPA exam in Maine costs $262.64 per section, a $96 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Maine board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in Maine?
Maine gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does Maine require a CPA ethics exam?
Maine: No ethics exam or ethics course is required for initial licensure; Maine is one of the few states that does not mandate the AICPA ethics exam (a 4-hour ethics CPE applies only at renewal).
What work experience is required for a CPA license in Maine?
Maine requires two years of experience using accounting or auditing skills under the supervision of a licensed CPA.
Who regulates CPAs in Maine?
CPAs in Maine are regulated by the Maine Board of Accountancy. Its published requirements are at https://www.maine.gov/pfr/professionallicensing/professions/accountancy.
Recent changes and notes for Maine
- 120 semester hours to sit; 150 semester hours plus a bachelor's degree to license.
- No residency and no Social Security number requirement to sit (per NASBA CPA Examination Services).
- Two-tier license types: separate Public Accountant (PA) and Certified Public Accountant (CPA) licenses.
- LD 1789 (2025) set the exam-sitting bar at 120 hours; a proposed bachelor's + 2-year-experience licensure pathway was removed before passage, so 150 hours remains required to license.
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://www.maine.gov/pfr/professionallicensing/professions/accountancy/licensing/public-accountant-and-certified-public-accountant. Requirements change; confirm with the Maine Board of Accountancy before applying.