Maine CPA Ethics Exam Requirements
In Maine, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. The Maine Board of Accountancy does not mandate a standalone ethics examination as part of the initial CPA licensing process.
However, licensed CPAs in Maine must complete 4 hours of ethics-related Continuing Professional Education (CPE) during every three-year renewal cycle. These ethics hours are part of the state’s standard CPE requirement—40 hours per year, totaling 120 hours over three years. Ethics courses must address professional conduct and may include topics such as Maine Board rules, AICPA standards, or similar regulatory frameworks.
This approach reflects Maine’s emphasis on ongoing professional ethics education, ensuring CPAs maintain awareness of evolving ethical and regulatory responsibilities throughout their careers.
For more details, click here to visit the Maine Board of Accountancy website or email accountancy.board@maine.gov. Applicants may also call the Board at (207) 624-8625.
What Comes After the Ethics Exam? Preparing for Your CPE Requirements
Passing the CPA Ethics Exam is one of the final milestones on your path to becoming a licensed CPA — but your journey doesn’t end there.
To maintain your CPA license, you’ll need to meet Continuing Professional Education (CPE) requirements. CPE ensures you stay up to date with changing regulations, ethical standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually, so choosing the right provider is key.
Not sure where to start? Use our CPE Course Comparison Guide to explore top-rated providers and find the best fit for your learning style, budget, and specialty.
