There is a newer version of the Maine Revised Statutes
2009 Maine Code
TITLE 32: PROFESSIONS AND OCCUPATIONS
Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY
- 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 §12213. Appointment
- 32 §12214. Organization; powers and duties Subchapter 3: LICENSURE OF CERTIFIED PUBLIC ACCOUNTANTS
- 32 §12227. Licenses; certified public accountants
- 32 §12228. Certified public accountants; qualifications
- 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 Licensees offering or rendering services in another state (REPEALED)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 Public Accountants (REPEALED)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 Reciprocity (REPEALED)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 License; individual (REPEALED)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 Revocation or suspension (REPEALED)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 Injunction (REPEALED)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
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