Transfer Your CPA / Accounting License to Maine: Reciprocity & Endorsement (2026)
Does my CPA license transfer to Maine?
Maine is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the Maine Board of Accountancy (Office of Professional and Occupational Regulation, Dept. of Professional and Financial Regulation) will issue a reciprocal license without retesting. The Uniform CPA Examination is not retaken; your out-of-state license is verified via the Authorization for Licensure Information form completed by your home board, together with a national association's verification that your qualifications are substantially equivalent. The out-of-state license application checklist does not include a separate ethics examination. Expect $35 ($35 license fee; a $21 criminal records check fee is added for a total required payment of $56) in application fees.
Moving to Maine from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Maine recognizes substantial equivalency, the Maine Board of Accountancy (Office of Professional and Occupational Regulation, Dept. of Professional and Financial Regulation) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Maine is not becoming your principal place of business — you are serving Maine clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Maine license at all. Apply for the reciprocal license when Maine is where you will actually be based.
Maine issues a license on the basis of an out-of-state license to any CPA whose qualifications are substantially equivalent (all 55 US jurisdictions are substantially equivalent), so reciprocity runs on the national framework rather than a partner list; a documented non-substantial-equivalency path uses a four-years-in-ten experience or 40-hours-CPE test. Applicants from a non-substantially-equivalent jurisdiction obtain an individual evaluation from NASBA's CredentialNet (about $250). Separately, a substantially-equivalent out-of-state CPA may PRACTICE in Maine with no license, notice, registration, or fee under 32 MRS 12231-A (practice privilege/mobility) — a separate concept from this license transfer. Baseline education is 150 semester hours plus two years of supervised experience.
Maine requirements at a glance
| Education (semester hours) | 150 semester hours of education for initial licensure |
|---|---|
| Fees | $35 ($35 license fee; a $21 criminal records check fee is added for a total required payment of $56) |
| Processing time | the Board does not publish a processing time and asks applicants not to call to check status; the issued license is emailed to the applicant |
Step by step
- Confirm Maine's current requirements on the Maine Board of Accountancy (Office of Professional and Occupational Regulation, Dept. of Professional and Financial Regulation) website — rules change.
- Submit the reciprocity/endorsement application to the Maine Board of Accountancy (Office of Professional and Occupational Regulation, Dept. of Professional and Financial Regulation) (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold a CPA license in good standing from another US jurisdiction whose qualifications are substantially equivalent (verified by a national association / NASBA).
- Submit the Authorization for Licensure Information form completed by your home board.
- Pass a criminal history records check (required of all applicants).
- If not substantially equivalent, meet Maine's current requirements and, if licensed 4+ years, show 40 hours of CPE in the prior 12 months or four years of experience within the prior ten years.
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Maine:
Nearby states
CPA / Accounting license transfer into the states bordering Maine:
Maine for other professions
Frequently asked questions
Do I have to retake the CPA Exam to get licensed in Maine?
No. The Uniform CPA Examination is not retaken; your out-of-state license is verified via the Authorization for Licensure Information form completed by your home board, together with a national association's verification that your qualifications are substantially equivalent.
Do I even need a Maine CPA license, or does mobility cover me?
If Maine is not your principal place of business, practice privilege (mobility) usually lets you serve Maine clients with no Maine license, notice, or fee. You apply to the Maine Board of Accountancy (Office of Professional and Occupational Regulation, Dept. of Professional and Financial Regulation) for a reciprocal license when Maine becomes where you are principally based.
How does Maine's education requirement affect a reciprocal CPA license?
Maine's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Maine Board of Accountancy (Office of Professional and Occupational Regulation, Dept. of Professional and Financial Regulation).
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Maine Board of Accountancy — Application for Licensure on the Basis of an Out-of-State License (fee $56 = $35 license + $21 criminal records check; Authorization for Licensure Information; substantial equivalency) ↗ (accessed 2026-07-21)
- Maine 32 MRS 12231 — Application for licensure on the basis of an out-of-state license or certificate (substantial equivalency; four-years-in-ten experience / 40-hours-CPE alternative) ↗ (accessed 2026-07-21)
- Maine OPOR — Public Accountant and Certified Public Accountant licensing page (150-hour education, two years experience, criminal background check requirement) ↗ (accessed 2026-07-21)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-07-21
How we verify · All sources · Corrections log · spot an error? hello@licensereciprocity.com