40 hours annually

CPA Ethics: 4 hours every 3 years
Technical Subjects: At minimum 50% of the CPE must be in the following subjects: Accounting, Auditing, Ethics, Specialized Accounting Areas of Industry, Administrative Practices, Taxation, and Management Services.

9/30 annually

Courses cannot be taken for credit more than once in a reporting period.

• Instructor Credits: Maximum 20 hours
• Published Materials: Maximum 20 hours
• Non-Technical Subjects: Courses in the following subject areas are limited to 20 hours: communication arts; mathematics, statistics, probability and quantitative applications in business; economics; business, securities and administrative law; human resources policies; and computer software applications.

Maximum of 20 hours of excess may be carried forward to the following year.

Renew online at your convenience, up to 60 days in advance of your license expiration date. Licensees report continuing education hours earned at the time of license renewal.

Online Renewal

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the Maine Board of Accountancy.

Licensees report continuing education hours at the time of license renewal.

CPA License Renewal

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.