4 hours of ethics CPE, per 2-yr period, for CPAs licensed in Maine.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 2-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours of ethics. Acceptable courses include study of Maine accountancy laws and rules and the Code of Conduct, or equivalent AICPA/SEC standards. Carryover hours cannot meet the ethics requirement.
Four hours every three years, rather than annually, even though the general CPE requirement is annual.
No. Maine accepts programmes from National Registry sponsors, and regulatory, Circular 230 and behavioural ethics all qualify.
Licences renew annually on 30 September and the reporting period runs 1 October to 30 September, so Maine measures CPE on a licence-year rather than calendar-year basis. You need 40 hours each year.
Up to 20 hours may be carried into the next reporting period, but carried hours cannot be used to meet the ethics requirement.
It depends when your licence was issued. Initial licences issued between 1 August and 31 March require 20 hours for the first renewal cycle; those issued between 1 April and 31 July require none.
Maine Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.