CPA / Accounting License from Michigan to Maine: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Maine Board of Accountancy (Office of Professional and Occupational Regulation, Dept. of Professional and Financial Regulation) ↗
Yes — Maine recognizes CPA licenses from all states, including Michigan. Apply to the Maine Board of Accountancy (Office of Professional and Occupational Regulation, Dept. of Professional and Financial Regulation) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Maine recognizes substantial equivalency, so your Michigan CPA license clears the bar on its own — the Maine Board of Accountancy (Office of Professional and Occupational Regulation, Dept. of Professional and Financial Regulation) cares that you are a CPA in good standing, not that your license came from Michigan. What remains is Maine-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Maine ethics or rules-of-conduct exam. Do the mobility math first, though — if Maine is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, Michigan → Maine
| Michigan (current) | Maine (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | Michigan charges an application processing fee plus a 2-year license fee (State License Fee Act, 1979 PA 152), collected on the CPA reciprocity application; the exact amounts are published on the LARA application forms but could not be confirmed on an accessible official page at time of research (LARA blocked automated retrieval, HTTP 403) | $35 ($35 license fee; a $21 criminal records check fee is added for a total required payment of $56) |
| Processing time | LARA does not publish a processing time for the CPA reciprocity application | 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 |
| Licensing authority | Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) | Maine Board of Accountancy (Office of Professional and Occupational Regulation, Dept. of Professional and Financial Regulation) |
The destination column is what you must satisfy — Maine sets the rules for this move.
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 (linked below) — rules change.
- Submit the endorsement application to the Maine Board of Accountancy (Office of Professional and Occupational Regulation, Dept. of Professional and Financial Regulation) (application linked below).
- 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 ($35 ($35 license fee; a $21 criminal records check fee is added for a total required payment of $56)) and allow 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.
Official links
Related guides
Frequently asked questions
Does Maine accept a Michigan CPA license?
Yes — Maine recognizes CPA licenses from all states, including Michigan. Apply to the Maine Board of Accountancy (Office of Professional and Occupational Regulation, Dept. of Professional and Financial Regulation) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from Michigan to Maine?
No — the Uniform CPA Exam transfers with your license. 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..
Do I need a Maine license, or does mobility cover the move?
If Maine becomes your principal place of business, you apply to the Maine Board of Accountancy (Office of Professional and Occupational Regulation, Dept. of Professional and Financial Regulation) for a reciprocal license. If you are only serving Maine clients from Michigan, practice privilege usually covers you with no Maine license, notice, or fee.
What does the Michigan-to-Maine move cost?
$35 ($35 license fee; a $21 criminal records check fee is added for a total required payment of $56) ($35 license fee; a $21 criminal records check fee is added for a total required payment of $56).
Can I keep my Michigan CPA license after licensing in Maine?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Michigan license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
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)
- Michigan LARA — Licensed Accountant (CPA) Licensing Guide (reciprocity via 4-of-10 experience, license verification, exam certified not retaken) ↗ (accessed 2026-07-21)
- Michigan LARA — Accountant (CPA) Professional Licensing Guide (150 hours, 1 year experience; no direct bilateral reciprocal agreement, qualify by experience) ↗ (accessed 2026-07-21)
- Michigan LARA — Board of Accountancy (Bureau of Professional Licensing) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]