Maine州在所有報考州的學分要求至低，只需要十五個會計學分，對商業學分并無要求，建議學分不是很充足的考生可以考慮Maine.

    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； 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； Have completed basic courses in accounting and auditing defined as 15 semester hours in accounting， auditing and/or ethics to include at least 3 semester hours in accounting and 3 semester hours in auditing.

    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.

    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.