Professional statute overview
Enactment structure, operative effect and source provenance
01
Purpose and legislative effect
“The board must issue a certified public accountant license to an applicant who submits the required application, pays the fee, and meets the qualifications. If the applicant applies more than 4 years after qualifying, they must show 40 hours of continuing professional education from the year before applying.”
Use this record to locate individual provisions, understand the instrument’s recorded structure, and move from a research summary to the exact source text.
02
How the instrument operates
- 01
Start with the recorded version
Enacted 2009 · Source version 1 Oct 2025. The date shown identifies this source expression and should not be treated as proof that no later change exists.
- 02
Locate the controlling provision
Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.
- 03
Read conditions and exceptions together
Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
- 04
Verify currency and official wording
Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.
03
Research entry points
Selected provisions across the instrument. Open any row to continue with the exact stored text.
The board must issue a certified public accountant license to an applicant who submits the required application, pays the fee, and meets the qualifications. If the applicant applies more than 4 years after qualifying, they must show 40…
Section 12230
04
Source and current-law status
Source record view
Source record from legislature.maine.gov · Enacted 2009 · Source version 1 Oct 2025
The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.