CPA / Accounting License from North Carolina 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 North Carolina. 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 North Carolina 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 North Carolina. 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, North Carolina → Maine
| North Carolina (current) | Maine (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $100 ($100 reciprocal application fee (the maximum allowed by G.S. 93-12(7a)); a temporary permit issues on receipt of the application and fee. If the package is not completed in time the $100 must be paid again) | $35 ($35 license fee; a $21 criminal records check fee is added for a total required payment of $56) |
| Processing time | ~2 weeks (Allow ~2 weeks to issue the temporary permit (valid 4 months / ~120 days); the full reciprocal package must be completed within 90 days of the temporary permit) | 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 | North Carolina State Board of Certified Public Accountant Examiners | 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 North Carolina CPA license?
Yes — Maine recognizes CPA licenses from all states, including North Carolina. 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 North Carolina 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 North Carolina, practice privilege usually covers you with no Maine license, notice, or fee.
What does the North Carolina-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 North Carolina CPA license after licensing in Maine?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the North Carolina 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)
- NC State Board of CPA Examiners - Application Package for Reciprocal NC CPA Certificate (must hold current license; $100 fee; NC Accountancy Law course; Interstate Exchange form; temporary permit 4 months / 90-day package deadline; moral character; citizenship) ↗ (accessed 2026-07-21)
- NC State Board of CPA Examiners - Fee Schedule ($100 reciprocal application) ↗ (accessed 2026-07-21)
- NC State Board of CPA Examiners - CPA License Applicants (reciprocal eligibility: currently licensed in another jurisdiction; reside/principal place of business in NC; meet all statutory requirements) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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