131 chapters · 1,761 sections in this title.
32 M.R.S. § 12253 Accountancy firm practice without license on the basis of substantial equivalency
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1. Substantial equivalency. A firm with a principal place of business outside the State is presumed to have qualifications substantially equivalent to the State's requirements and has all the privileges of licensees of the State and may provide professional services in the State …
32 M.R.S. § 12273-A Denial or refusal to renew license; disciplinary action
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In addition to the grounds enumerated in Title 10, section 8003, subsection 5‑A, paragraph A, the board may deny a license, refuse to renew a license or impose the disciplinary sanctions authorized by Title 10, section 8003, subsection 5‑A for: [PL 2007, c. 402, Pt. Z, §20 (NEW).…
32 M.R.S. § 12274 Enforcement procedures; investigations
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1. Board; action. 2. Review. The board may review the publicly available professional work of licensees on a general and random basis, without any requirement of a formal complaint or suspicion of impropriety on the part of any particular licensee. If, as a result of such review,…
32 M.R.S. § 12275 Unlawful acts
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1. Issuance of reports. A person or firm not holding a valid license issued under this chapter may not issue a report, including reviews and compilations, on financial statements or on any attest service of any other person, firm, organization or governmental unit. This prohibiti…