CPE requirements for CPAs
Maine CPA CPE Requirements
Checked against the NASBA Registry and the Maine Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Maine CPAs must complete 40 hours every year. The requirement includes 4 hours of ethics every three years. All 40 hours may be earned through self-study. The reporting period ends on September 30, every year.
- Total hours
- 40
- every year
- Annual minimum
- 40 hrs
- Ethics
- 4 hrs
- every three years · general course qualifies
- Self-study
- No limit
- Period ends
- September 30
- every year
- Carryover
- 20 hrs
How many CPE hours do Maine CPAs need?
Maine CPAs must complete 40 hours every year.
Reporting period: 10/1 to 9/30 annually.
NASBA Registry wording: 40 hours.
What is the Maine ethics CPE requirement?
Maine requires 4 hours of ethics every three years. A general ethics course qualifies.
NASBA Registry wording: 4 hours every 3 years.
Does Maine limit self-study CPE?
Maine places no limit on self-study CPE, so all 40 hours may be earned through self-study courses.
When is Maine CPE due?
The reporting period ends on September 30, every year.
License renewal: September 30 annually.
There is no grace period.
Can Maine CPAs carry over extra CPE hours?
Up to 20 excess hours may carry over to the next reporting period.
Are there other Maine CPE limits?
- Instruction: Instruction credits are limited to 50% of total hours.
- Non-Technical Subjects: Courses in the following subject areas are limited to 50% of total hours: communication arts; mathematics, statistics, probability and quantitative applications in business; economics; business, securities and administrative law; human resources policies; and computer software applications.
- Published Materials: Authorship credits are limited to 50% of total hours.
What other Maine CPE policies apply?
- Carryover: A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period. Carried hours cannot be used to meet the ethics requirement.
- Maine accepts CPE credits for programs offered by National Registry sponsors.
Does Pacific CPE count toward Maine CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Maine accepts self-study for all 40 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies Maine's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: Maine CPE requirements · revised 11/9/2022
- Maine Board of Accountancy: CPE requirements · the board's own page
- Maine Board of Accountancy website
Every figure on this page was checked against the NASBA Registry summary for Maine (revised 11/9/2022) and the Maine Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.