Maine (ME) CPA Exam requirements state that you must be declared eligible for the CPA Exam and then licensed by the state. A candidate becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the various Maine CPA Exam requirements:

Maine CPA Exam Education Requirements

  • Minimum Degree Required: Baccalaureate
  • 150 Semester Hours Required to Sit for the CPA Exam? No
  • Educational requirements must be met within 120 days following the test date of the first exam section but all basic accounting and auditing courses must be complete at the time of application.
  • First time and re-examination candidates must have a baccalaureate with 120 semester hours and have a minimum of 15 semester hours in accounting, auditing and ethics combined, of which at least 3 hours are in accounting and 3 hours in auditing.
  • Please note that candidates need 150 hours for licensure but do not need 150 to sit for the CPA Exam.

Maine CPA Exam Age Requirements

Age Minimum: None

Maine CPA Exam Residency Requirements

  • U.S. Citizenship Required: No
  • Must be a resident, employee OR have office in the state? No

Application Process

  1. Review the exam requirements
  2. Submit the exam application + enroll in Surgent CPA Review
  3. Request and forward transcripts. Contact any educational institutions attended and request that transcripts be forwarded to CPA Examination Services for their evaluation. If you do not expect any problems in processing your application, it is a great idea to start studying with Surgent CPA Review at this time.
  4. Pay the exam fees. After receiving the required information, CPA Examination Services will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months.
  5. Schedule your exam. Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a site in Bangor, South Portland or any other Prometric location that is convenient to you.

Maine CPA Application Process

Maine CPA Application Forms

Maine CPA Statutes

Maine CPA FAQs



State CPA Society

Maine CPA Exam Fees

Initial Application Fee: $150

Audit: $193.45

Financial: $193.45

Regulation: $173.60

Business: $173.60

Total: $884.10

Other fees: Re-exam registration fee $75 regardless of the number of parts requested.