How many CPE hours do Maine CPAs need?
Maine CPAs must complete 40 hours of CPE each year.
All licensees must also complete at least 4 hours of ethics every three years. Maine sets no broader recurring accounting and auditing or tax minimum.
State license Info
Maine
Maine Board of Accountancy · 02-280 CMR Ch. 5
Maine CPA CPE Requirements
Reviewed August 2026Maine CPAs must complete 40 hours of continuing professional education each year, earned between October 1 and September 30. All licensees must also complete at least 4 hours of ethics every three years. Licenses renew annually on September 30, so the education year and the license year run together.
Maine caps a defined group of "limited subjects" at 20 hours — half the annual requirement — and allows up to 20 excess hours to carry into the following period, though carried hours cannot be used to meet the ethics requirement.
How the 40 hours break down
One square equals one CPE hour in the October-to-September reporting year.
4 hrs — Ethics, required every three years
20 hrs — Limited subjects ceiling (50% of the annual requirement)
16 hrs — Any other qualifying subject
20 hrs — Maximum carried forward, and not usable for ethics
Maine CPE at a Glance
| Total CPE hours | 40 hours per reporting year |
|---|---|
| Reporting period | October 1 to September 30, annually — a license-year basis rather than a calendar-year basis |
| License renewal | September 30, annually. Reporting and renewal share the same date. |
| Ethics requirement | 4 hours every three years. Effective January 1, 2020, at least 4 hours must be earned in a qualifying ethics course triennially. |
| Qualifying ethics content | Regulatory AICPA ethics, Circular 230 ethics, and behavioral ethics all qualify |
| Other subject requirements | None. Maine sets no recurring accounting and auditing or tax minimum. |
| Limited subjects cap | Maximum 20 hours (50% of total) in communication arts; mathematics, statistics, probability and quantitative applications in business; economics; business, securities and administrative law; human resources policies; and computer software applications |
| Instruction cap | 50% of total hours |
| Authorship cap | 50% of total hours |
| Self-study | All 40 hours may be completed through self-study. Courses must be taken from CPE providers approved by NASBA. |
| Nano learning | Not accepted toward Maine CPE requirements |
| Carryover | Maximum 20 credit hours from one reporting period to the subsequent period. Carried hours cannot be used to meet the ethics requirement, and cannot be carried beyond one reporting period. |
| Excluded subjects | Self-realization, spirituality, personal health or fitness, sports and recreation, foreign languages or cultures, and anything not contributing directly to professional competence |
| New licensees | Initial license issued between August 1 and March 31: 20 hours required in the initial period. Issued between April 1 and July 31: no CPE required during the initial license term ending September 30. |
Most common mistake
Postponing the ethics requirement. Because Maine requires ethics only once every three years, many CPAs lose track of when their last course was — and carried-over hours cannot be used to cover it. Record the date of your last qualifying ethics course somewhere you will actually look.
Maine Ethics, Every Three Years
NASBA Registry #111907
Maine Ethics for CPAs
Satisfies the four-hour Maine ethics requirement, which has applied triennially since January 1, 2020. Regulatory AICPA ethics, Circular 230 ethics, and behavioral ethics all qualify, and Maine accepts CPE credits for programs offered by National Registry sponsors.
- 4 CPE credits · Ethics
- Required once every three reporting years
- Cannot be satisfied with carried-over hours
$38.954 CPE Credits View Course
NASBA Registry ID
#111907
Approved Providers
Maine requires courses to be taken from CPE providers approved by NASBA
Delivery Methods
Group Live; Group Internet Based; QAS Self-Study
Registrant
CPE Solutions, LLC dba Professionals Publishing Group
Deadlines & the License-Year Cycle
Maine keeps everything on one date, which makes planning simple — the risk is that there is no second deadline to catch a shortfall.
- October 1
Reporting year opens
Maine measures CPE on a license-year basis rather than a calendar-year basis.
- Within the year
40 hours, with limited subjects capped at 20
Communication arts, mathematics and statistics, economics, business and securities law, human resources policies, and computer software applications together may not exceed half the requirement.
- Every 3 years
4 hours of ethics
Applies to all licensees. Carried-over hours cannot be used to meet it.
- September 30
CPE due, reported, and license renewed
All three happen on the same date. Because the reporting period aligns directly with the renewal cycle, many CPAs aim to finish most credits before the summer.
- Next period
Up to 20 hours carry forward
Carryover applies only to the immediately succeeding year and cannot be carried beyond one reporting period.
The limited subjects cap
Maine defines a specific list of subject areas whose combined credit may not exceed 50% of the required hours.
- Communication arts.
- Mathematics, statistics, probability, and quantitative applications in business.
- Economics.
- Business, securities, and administrative law.
- Human resources policies, and computer software applications.
- Subject areas other than those listed may still be acceptable if the licensee can demonstrate to the Board that they contribute to professional competence. Anything that does not contribute directly — self-realization, spirituality, personal health or fitness, sports and recreation, foreign languages or cultures — is excluded outright.
Maine CPE Questions Answered
What is the Maine CPA CPE reporting period?
October 1 through September 30, annually.
Maine measures CPE on a license-year basis rather than a calendar-year basis, and the hours must be reported to the Board by September 30 as part of the renewal process.
When do Maine CPAs renew their license?
Annually on September 30, the same date the CPE reporting period closes.
Because the reporting period aligns directly with the renewal cycle, there is no separate reporting window to catch up in.
How many ethics hours does Maine require?
At least 4 hours in the subject area of ethics every three years.
This has applied since January 1, 2020. Regulatory AICPA ethics, Circular 230 ethics, and behavioral ethics all qualify.
Can carried-over hours satisfy the Maine ethics requirement?
No. Carried hours cannot be used to meet the ethics requirement.
Because ethics comes up only once every three years, this is the requirement Maine CPAs most commonly overlook.
Can Maine CPAs carry over excess CPE hours?
Yes. A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period.
Carryover applies only to the immediately succeeding year — excess credits cannot be carried beyond one reporting period.
What are Maine's limited subjects?
Communication arts; mathematics, statistics, probability and quantitative applications in business; economics; business, securities and administrative law; human resources policies; and computer software applications.
Credit in these areas combined may not exceed 50% of the hours required, which is 20 hours on a 40-hour requirement.
Does Maine have accounting or auditing requirements?
No. Most Maine CPAs are not subject to specific accounting or auditing minimums beyond the ethics requirement.
NASBA's Maine summary lists "None" under other subject area requirements.
Does Maine accept self-study CPE?
Yes. All 40 hours may be completed through self-study, provided the courses are taken from CPE providers approved by NASBA.
Nano learning is not accepted toward Maine CPE requirements.
What are the Maine caps on teaching and writing?
Instruction credits are limited to 50% of total hours, and authorship credits are likewise limited to 50%.
On a 40-hour requirement each cap works out to 20 hours.
What subjects do not count toward Maine CPE?
Self-realization, spirituality, personal health or fitness, sports and recreation, and foreign languages or cultures.
More broadly, any subject that does not contribute directly to the professional competence of the licensee is excluded. Areas outside the listed categories may still be acceptable if the licensee can demonstrate to the Board that they contribute to professional competence.
What CPE does a newly licensed Maine CPA need?
It depends on when the initial license was issued.
Licensees whose initial license is issued between August 1 and March 31 need to complete 20 CPE hours in the initial period. Licensees whose initial license is issued between April 1 and July 31 need not complete any CPE during the initial license term ending September 30.
Which CPE providers does Maine accept?
Maine accepts CPE credits for programs offered by National Registry sponsors, and courses must be taken from CPE providers approved by NASBA.
Retain sponsor documentation for every course claimed, since the Board may request it.
Maine Board of Accountancy contact information
| Agency | Maine Board of Accountancy, Office of Professional and Occupational Regulation, Department of Professional and Financial Regulation |
|---|---|
| Address | 35 State House Station, Augusta, ME 04333 |
| Phone | (207) 624-8603 |
| Website | maine.gov — Board of Accountancy |
Sources
- 02-280 Code of Maine Rules Chapter 5, continuing professional education
- 32 M.R.S. Chapter 113, Accountants
- Maine Office of Professional and Occupational Regulation — Board of Accountancy
- NASBA Registry — Maine CPE requirements summary
This page summarizes Maine CPE rules for general informational purposes and is reviewed against the Maine Board of Accountancy's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
Updated At: 08-18-2026 9:36:00 AM
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