Applying for the Uniform CPA Examination

Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

You may register online via credit card (VISA, MasterCard or Discover only). To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.

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Send any additional required information or documents to:

CPA Examination Services – ME
PO Box 198469
Nashville, TN 37219

Materials to be Submitted with Application

  1. Official transcript(s). Submission by you or school to CPAES.
  2. Three reference letters. Submission by you or reference to CPAES. Reference letters may not be provided by persons related to you, and only one of the three letters may be submitted by an employer or instructor whose acquaintance with you is based only on work or study.
  3. Notarization form. Submission by you to CPAES.
  4. Photo form. Submission by you to CPAES.
  5. Certificate of Enrollment, if applicable. Submission by you or school to CPAES.
  6. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
  7. ADA Accommodation Form, if applicable. Submission by you to CPAES.

 

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat, but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are not automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Exam Credit

You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

Fees

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Application fee $145.00

Examination Fees

Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51

Registration Fees

4 examination sections $110.00
3 examination sections $95.00
2 examination sections $80.00
1 examination section $65.00

 

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

Exam Requirements

Eligibility for Examination

The following requirements are in effect as of February 29, 2012:

To qualify for the examination, you must:

  • Be of good character and reputation; and
  • Have earned at least a baccalaureate or higher degree conferred by a regionally accredited college or university acceptable to the Board and completed at least 120 semester hours of college level education; and
  • Have completed 15 semester hours in one or more of the topics listed below. At least 3 semester hours must be earned in auditing and attestation services.
    • financial accounting and reporting for business organizations
    • financial accounting and reporting for government and not-for-profit entities
    • auditing and attestation services
    • managerial or cost accounting
    • taxation
    • fraud examination
    • internal controls and risk assessment
    • financial statement analysis
    • accounting research and analysis
    • tax research and analysis
    • accounting information systems
    • ethics relevant to the practice of public accounting

If you have conditional credit, you will be permitted to continue to sit for the examination. If your conditional credit is expired, you must successfully complete the basic courses in accounting and auditing before taking any additional sections of the examination.

Note: You shall be required to meet the 150 semester hour educational requirement to obtain a CPA License in the State of Maine. In addition, you will be required to disclose your Social Security Number on your license application as required by 10 M.R.S.A. §8003 (4-A). Solicitation of your Social Security Number is solely for tax administration purposes, pursuant to 36 MRS §175 as authorized by the Tax Reform Act of 1975 (42 USC §405(C)(2)(C)(i)). Your social security number will be disclosed to the State Tax Assessor or an authorized agent for use in determining filing obligations and tax liability and shall be treated as confidential tax information pursuant to 36 MRS §191.

The baccalaureate degree and 120 semester hours must be complete within 120 days following the actual date you took your first test section, or scores will not be released and credit for any completed part of the examination will not be given. The basic courses in accounting and auditing must be complete at the time of application. All educational transcripts, Certificate of Enrollments, and/or foreign evaluations are required to be submitted to CPA Examination Services. You may submit official school transcripts, Certificate of Enrollments and/or foreign evaluations separately or included with the first-time application.

Transcripts

If you who have completed the educational requirement at the time of application:

  • You must submit relevant official transcript(s) to CPAES from each institution at which you earned credit toward the education requirement. Transfer credits are not acceptable; you must submit a transcript from each institution.
  • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
  • The degree you have earned must be posted on your official transcript.
  • You may submit the official transcript(s) provided they are original, include an original seal and are submitted in a sealed envelope. They are not required to be submitted directly from the institution.
  • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
  • Photocopies of transcripts are not official and cannot be accepted.
  • Transcripts marked “Issued to Student” are acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee you paid.
  • Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you are currently enrolled in college at the time of application, you must:

  • submit to CPAES relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
  • submit to CPA Examination Services a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses and graduation requirements will be completed within 120 days following the actual date you took your first test section. Basic courses in accounting and auditing that are in progress at the time of application will not be accepted. The form must be signed by an authorized official of the college and signed by you.
  • The official transcript(s) and Certificate of Enrollment Form may be submitted by you.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

After all educational requirements have been met, you must:

  • have the academic institution(s) submit to CPAES an official transcript to confirm degree conferral and satisfactory completion of courses.
  • The final official transcript must display satisfactory completion of all courses and the degree graduation date.
  • The official transcript may be submitted by you.

And you are advised:

  • Examination scores will not be released nor will you be permitted to take future examinations until CPAES receives the final official transcript.
  • Failure to successfully complete the courses and/or degree requirements as indicated on the Certificate of Enrollment will result in the examination score(s) being voided.
  • If the required final official transcript is not received, the application will be determined to be incomplete and you will not receive examination score(s), will not receive any credit for any Uniform CPA Examination section taken, and will not be permitted to take any future examinations and will be required to reapply as a First-time applicant.

If you have completed educational requirements at institutions outside the U.S., you must:

  • have your credentials evaluated by:
  • obtain the form to request this service from the evaluation service agency,
  • submit a translated copy of each international transcript used for the evaluation,
  • require the agency to evaluate as follows:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
    • A credential analysis that specifies:
      • The name of the country;
      • The degree awarded;
      • The year the degree was awarded; and
      • The entity that awarded the degree;
    • A course-by-course listing; and
    • A course credit analysis that includes:
      • Total credits earned toward the degree as stated on transcripts submitted;
      • Total accounting credits earned; and
      • Total business credits earned.
  • Completed original evaluations must be received by CPAES directly from the evaluation service within 60 days from the date your examination application is received. Photocopies are not acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
  • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
  • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
  • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Course Requirements

  • CPA review courses are not acceptable.
  • Education earned at a regionally accredited community college or two-year degree granting institution are acceptable.
  • Correspondence and online courses are acceptable when you receive credit for the courses at a regionally accredited college or university. These courses must appear on an official transcript.
  • Courses in progress listed on an official school transcript are acceptable in place of the Certificate of Enrollment.
  • Credit by examination is not acceptable.

Residency

There is not a residency requirement for the state of Maine.

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CONTACT US

Toll Free: 1.800.CPA.EXAM
Call Center Hours:
Monday-Thursday 8 a.m. - 2 a.m. Eastern
Friday 8 a.m. - 5 p.m. Eastern

Phone: 615.880.4250
Fax: 615.880.4290, Attn: ME Coordinator
Email: cpaes-me@nasba.org

Mail: Maine Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469