Maine Revised Statutes

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 §12214. Organization; powers and duties

32 §12213. Appointment

Subchapter 3: LICENSURE OF CERTIFIED PUBLIC ACCOUNTANTS

32 §12228. Certified public accountants; qualifications

32 §12227. Licenses; certified public accountants

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 Licensees offering or rendering services in another state (REPEALED)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 §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 Public Accountants (REPEALED)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 Reciprocity (REPEALED)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 License; individual (REPEALED)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

Subchapter 6: APPOINTMENT OF COMMISSIONER AS AGENT

32 §12263. Appointment of commissioner as agent

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 Revocation or suspension (REPEALED)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 Injunction (REPEALED)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