Maine § 32 §12231 Application for licensure on the basis of an out-of-state license or certificate

Maine Statutes

§ 32 §12231 — Application for licensure on the basis of an out-of-state license or certificate

Maine § 32 §12231

Title 32PROFESSIONS AND OCCUPATIONS

Ch. 113PRACTICE OF PUBLIC ACCOUNTANCY

This text of Maine § 32 §12231 (Application for licensure on the basis of an out-of-state license or certificate) 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 §12231 (2026).

Text

1.Substantial equivalency. The holder of a license or certificate issued by another state who establishes that holder's principal place of business in this State shall request the issuance of a license from the board prior to establishing such principal place of business. The board shall issue a license to a person who obtains from a national association of state boards of accountancy verification that the individual’s certified public accountancy qualifications are substantially equivalent to the certified public accountant licensure requirements of the American Institute of Certified Public Accountants, National Association of State Boards of Accountancy Uniform Accountancy Act.

2.Nonsubstantial equivalency. For applicants who cannot meet the substantial equivalency requirements of sub

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1.
Substantial equivalency.
The holder of a license or certificate issued by another state who establishes that holder's principal place of business in this State shall request the issuance of a license from the board prior to establishing such principal place of business. The board shall issue a license to a person who obtains from a national association of state boards of accountancy verification that the individual’s certified public accountancy qualifications are substantially equivalent to the certified public accountant licensure requirements of the American Institute of Certified Public Accountants, National Association of State Boards of Accountancy Uniform Accountancy Act.
2.
Nonsubstantial equivalency.
For applicants who cannot meet the substantial equivalency requirements of subsection 1, the board shall issue a license to an applicant who holds a certificate or license as a certified public accountant issued by another state and who submits the application required by the board, pays the fee as set under section 12203 and meets the following requirements: