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PUBLIC LAWS OF MAINE
First Regular Session of the 121st

PART E

     Sec. E-1. 32 MRSA §12228, sub-§4, as amended by PL 1999, c. 245, §4, is further amended to read:

     4. Examination. The examination to be passed as a condition for the granting of a certificate must be in writing or in electronic form, must be held twice a year and must An applicant is required to pass an examination administered by the board to test the applicant's knowledge of the subjects of accounting and auditing and such other related subjects as the board may specify by rule in order to qualify for a certificate. Rules adopted pursuant to this section are routine technical rules as defined in Title 5, chapter 375, subchapter II-A 2-A. The time for holding the examination must be fixed by the board and may be changed from time to time. The board shall prescribe by rule the methods of applying for and conducting the examination, including methods for grading papers and determining a passing grade required of an applicant for a certificate, except that the board, to the extent possible, shall see to it that the grading of the examination and the passing grades are uniform with those applicable in all other states. The board may make the use of all or any part of the Uniform certified public accountant Certified Public Accountant Examination and the Advisory Grading Service of the American Institute of certified public accountants Certified Public Accountant or any other examination approved by the board and may contract with 3rd parties to perform such administrative services with respect to the examination as it considers appropriate to assist it in performing its duties under this section.

     Sec. E-2. 32 MRSA §12228, sub-§5, as repealed and replaced by PL 1997, c. 265, §4, is repealed.

     Sec. E-3. 32 MRSA §12228, sub-§7, as amended by PL 1997, c. 265, §5, is further amended to read:

     7. Waiver. The board may, in particular cases, waive or defer any of the requirements of subsections 5 and subsection 6 regarding the circumstances in which the various sections of the examination must be passed upon a showing that, by reason of circumstances beyond the applicant's control, the applicant was unable to meet that requirement.

     Sec. E-4. 32 MRSA §12240, sub-§4, as amended by PL 1999, c. 245, §7, is repealed and the following enacted in its place:

     4. Examination. An applicant is required to pass an examination administered by the board to test the applicant's knowledge of the subjects of accounting and auditing and such other related subjects as the board may specify by rule in order to be qualified for a certificate. Rules adopted by the board under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A. The board may contract with 3rd parties to perform those administrative services with respect to the examination as it considers appropriate to assist it in performing its duties under this section.

     Sec. E-5. 32 MRSA §12240, sub-§5, as amended by PL 1995, c. 353, §25, is repealed.

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