Maine § 32 §12202 Unlicensed persons or firms

Maine Statutes

§ 32 §12202 — Unlicensed persons or firms

Maine § 32 §12202

Title 32PROFESSIONS AND OCCUPATIONS

Ch. 113PRACTICE OF PUBLIC ACCOUNTANCY

This text of Maine § 32 §12202 (Unlicensed persons or firms) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 32, § 32 §12202 (2026).

Text

Anyone may practice accounting and engage in services which involve accounting or auditing skills, including management advisory or consulting services, the preparation of tax returns and the furnishing of advice on tax matters, provided that no one except a licensee may:

1.Represent or appear to represent that he is a licensee as defined in section 12201, subsection 6; or

2.Issue a report as defined in section 12201, subsection 10‑A, except those persons described in section 12275, subsection 1, paragraphs A and B.

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Anyone may practice accounting and engage in services which involve accounting or auditing skills, including management advisory or consulting services, the preparation of tax returns and the furnishing of advice on tax matters, provided that no one except a licensee may:
1.
Represent or appear to represent that he is a licensee as defined in section 12201, subsection 6; or
2.
Issue a report as defined in section 12201, subsection 10‑A, except those persons described in section 12275, subsection 1, paragraphs A and B.