EDUCATION

　　Initial (and transfer) applicants must:

　　Be of good character and reputation; and

　　Earned at least a baccalaureate or higher degree conferred by a college or university acceptable to the Board.

　　NOTE: All candidates shall be required to meet the 150 semester hour educational requirement to obtain a CPA License in the State of Maine.

　　Educational requirements must be met within 120 days following the actual date the candidate took his/her first test section.

　　Official transcripts and/or Certificate of Enrollment must be submitted to CPA Examination Services at the time of application.

　　Candidates with foreign educational credentials must have their credentials evaluated by Foreign Academic Credential Services, Inc. Completed evaluations must be received by CPA Examination at the time of application.

　　COMPLETION DEADLINE

　　Education

　　All transcripts and/or Certificate of Enrollment are required to be submitted at the time the application is filed.

　　Final transcripts, showing completion of previously enrolled courses and/or award of degree is required. Scores will not be release until final transcript(s) are received. Failure to submit final transcript will result in voided scores.

　　Application

　　Applications can be submitted by candidates at any time.

　　RESIDENCY

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

　　TRANSCRIPTS

　　Official transcripts and/or Certificate of Enrollment must be submitted to CPA Examination Services at the time of application. If these documents are not received the application will be determined to be incomplete and the applicant will not be permitted to take the examination.

　　Candidates who expects to meet the education requirement within 120 days following the actual date the candidate took his/her first test section is also eligible to take the examination. These candidates must submit a relevant transcript and a completed Certificate of Enrollment form as evidence that they are currently enrolled and that all courses and graduation requirements will be completed within 120 days following the actual date the candidate took their first test section.

　　Scores will NOT be released, nor may credit for the examination or any part of the examination be given to the applicant unless the education requirement is completed within 120 days following the actual date the candidate took their first test section. Final official transcripts showing evidence of completion of the educational requirement must be received by CPA Examination Services before scores will be released.

　　Candidates who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated by the Foreign Academic Credentials Services, Inc. Evaluation request forms may be obtained by calling FACS at 618-656-5291. Completed evaluations must be received by CPA Examination Services at the time of application.

　　MISCELLANEOUS

　　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.

　　Candidates with extreme circumstances may request an Notice to Schedule (NTS). extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form.

　　For such consideration, the Exception to Policy Form and supporting documentation must be received no later than thirty (30) days from the date of the extreme circumstance.

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