Board of Accountancy
02-280
Board of Accountancy
Maine Administrative Procedure Act
2010 - 2011 Regulatory Agenda
November 2, 2018
AGENCY UMBRELLA-UNIT NUMBER: 02-280
AGENCY NAME: Department of Professional and Financial Regulation, Office of Licensing and Registration, Board of Accountancy
CONTACT PERSON: Cheryl Hersom, Board Administrator, 35 State House Station
Augusta, ME04333. tel. 207/624-8605. E-mail:.
EMERGENCY RULES ADOPTED SINCE THE LAST REGULATORY AGENDA: None
EXPECTED 2010-2011 RULE-MAKING ACTIVITY:
CHAPTER 1: Definitions
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4)
PURPOSE: Clarify and defines terms used throughout the Board’s rules.The Board may review this chapter for conformance with statutes and make updates as may be necessary.
SCHEDULE FOR ADOPTION: Within one year, if necessary.
AFFECTED PARTIES: Licensees.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
CHAPTER 2: General Information
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4)
PURPOSE: The Board may review and revise its rules to ensure clarity and conformity with the enabling statute by clarifying the guidelines relating to meetings, advisory rulings, and maintenance of records.
SCHEDULE FOR ADOPTION: Within one year, if necessary.
AFFECTED PARTIES: Licensees.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
CHAPTER 3: Examination Requirements
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4), §12228(4), §12240(4)
PURPOSE: The Board may review and revise its rules to ensure clarity and conformity with the enabling statute by clarifying the Computer-Based examination to be administered to Certified Public Accountants and Public Accountants.
SCHEDULE FOR ADOPTION: Within one year, if necessary.
AFFECTED PARTIES: Licensees.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
CHAPTER 4: Application for Certificate
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4), §12228(10), §12240(2)
PURPOSE: Statutory changes effective September 12, 2009 requires rulemaking to repeal this chapter.The Board will no longer be issuing certificates.
SCHEDULE FOR ADOPTION: Within one year, if necessary.
AFFECTED PARTIES: Licensees.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
CHAPTER 5: Permits to Practice, Individual
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4), §12251(4)(b)(3), §12251(5)
PURPOSE: Statutory changes effective September 12, 2009 requires rulemaking to clarify the licensing requirements for certified public accountants and the continuing professional education requirements for maintaining licensure.
SCHEDULE FOR ADOPTION: Within one year, if necessary.
AFFECTED PARTIES: Licensees.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
CHAPTER 6: Permits to Practice, Firms
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4), §12252(2)
PURPOSE: Statutory changes effective September 12, 2009 requires rulemaking to clarify the licensing requirements for firms and the peer review requirements for maintaining licensure.
SCHEDULE FOR ADOPTION: Within one year, if necessary.
AFFECTED PARTIES: Licensees.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
CHAPTER 7: Complaints, Investigations and Adjudicatory Hearings
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4)
PURPOSE: The Board plans to do rulemaking to repeal this Chapter since the rule is outdated and no longer needed.
SCHEDULE FOR ADOPTION: Within one year, if necessary.
AFFECTED PARTIES: Licensees.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
CHAPTER 8: Rules of Professional Conduct
STATUTORY AUTHORITY: 32 M.R.S.A. §12214(4)
PURPOSE: The Board may review and revise its rules to ensure clarity and conformity with the enabling statute by adopting a code of professional conduct.
SCHEDULE FOR ADOPTION: Within one year, if necessary.
AFFECTED PARTIES: Licensees.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.
CHAPTER 9: Fees
STATUTORY AUTHORITY: repealed
PURPOSE: The Board may repeal this Chapter inasmuch as the board no longer has statutory authority to set license fees. This authority is now exercised by the Director of the Office of Licensing and Registration.
SCHEDULE FOR ADOPTION: Within one year, if necessary.
AFFECTED PARTIES: Licensees.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.