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Title 32, Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY

Subchapter 1: GENERAL PROVISIONS

32 §12201. Definitions 
32 §12202. Unlicensed persons or firms 
32 §12203. Fees 

Subchapter 2: BOARD OF ACCOUNTANCY

32 §12213. Appointment 
32 §12214. Organization; powers and duties 

Subchapter 3: LICENSURE OF CERTIFIED PUBLIC ACCOUNTANTS

32 §12227. Licenses; certified public accountants 
32 §12228. Certified public accountants; qualifications 
32 §12229. Licensees offering or rendering services in another state (REPEALED) 
32 §12230. Application for licensure 
32 §12231. Application for licensure on the basis of an out-of-state license or certificate 
32 §12231-A. Licensure by endorsement 
32 §12232. Practice without license on the basis of substantial equivalency 
32 §12233. Continuing education requirements for renewal 
32 §12234. Expiration; renewal 

Subchapter 4: LICENSURE OF PUBLIC ACCOUNTANTS

32 §12239. Licenses issued under prior law; public accountants 
32 §12240. Public Accountants (REPEALED) 
32 §12241. Reciprocity (REPEALED) 
32 §12242. Discontinuance of initial licensure as public accountant; renewal of existing licenses 

Subchapter 5: LICENSURE OF ACCOUNTING FIRMS

32 §12251. License; individual (REPEALED) 
32 §12252. Licenses; accounting firms 
32 §12253. Accountancy firm practice without license on the basis of substantial equivalency 

Subchapter 6: APPOINTMENT OF COMMISSIONER AS AGENT

32 §12263. Appointment of commissioner as agent (REPEALED) 

Subchapter 7: ENFORCEMENT AGAINST LICENSEES

32 §12273. Revocation or suspension (REPEALED) 
32 §12273-A. Denial or refusal to renew license; disciplinary action 
32 §12274. Enforcement procedures; investigations 
32 §12275. Unlawful acts 
32 §12276. Injunction (REPEALED) 
32 §12277. Unlicensed practice 
32 §12278. Single act evidence of practice 
32 §12279. Confidential communications 
32 §12280. Licensee's working papers; client's records 
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Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
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