02-280 C.M.R. ch. 5, § 3 - EDUCATION

The applicant must meet the educational requirements set forth in 32 M.R.S. §12228(3). The 150 semester hours required by 32 M.R.S. §12228(3) must include a minimum of 15 hours in one or more of the topic areas described in subsections A-L below. Of the minimum 15 hours, at least 3 hours must be earned in auditing and attestation services (subsection C).

A. Financial accounting and reporting for business organizations

B. Financial accounting and reporting for government and not-for-profit entities

C. Auditing and attestation services

D. Managerial or cost accounting

E. Taxation

F. Fraud examination

G. Internal controls and risk assessment

H. Financial statement analysis

I. Accounting research and analysis

J. Tax research and analysis

K. Accounting information systems

L. Ethics relevant to the practice of public accounting

Notes

02-280 C.M.R. ch. 5, § 3