Maine CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Maine. See the charts below for these requirements.


Education Requirements for CPA Examination


Baccalaureate or higher degree from an accredited college or university.

Accounting Coursework 

15 semester hours of accounting courses to include 3 semester hours in auditing and attestation.

Business Coursework

Not required

Ethics Coursework

Coverage of ethics in an accounting course.

Total Credit Hours

120 semester hours


Additional Exam Information

Prior to Sitting for the Uniform CPA Exam

Must complete the degree requirement and the accounting course requirements.

Application Documents

Application documents found on board website.


The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Maine. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.


Education Requirements for CPA Licensure

Total Credit Hours

150 semester hours


Experience Requirements for Licensure

Minimum Work Experience

At least two-years of acceptable experience. One-year of experience consists of 2,080 hours of work experience. For computing part-time work experience, 173 hours of part-time employment constitutes one month of experience. 


Additional information can be found on the Maine Board of Accountancy website.


Note: Students should contact WGU Business Licensure at prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement. 



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