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Maine · Through October 1, 2025

32 M.R.S. §12273-A: Denial or refusal to renew license; disciplinary action

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Where this section sits in the code
  1. TITLE 32: PROFESSIONS AND OCCUPATIONS
  2. CHAPTER 113: PRACTICE OF PUBLIC ACCOUNTANCY
  3. SUBCHAPTER 7: ENFORCEMENT AGAINST LICENSEES

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:

1. Loss of authority in other state. Cancellation, revocation, suspension or refusal to renew authority to engage in the practice of public accountancy in any other state for any cause;

2. Failure to maintain compliance. Failure, on the part of an applicant or a licensee to maintain compliance with the requirements for issuance or renewal of that license or to report the changes to the board required by section 12252, subsection 6;

3. Revocation or suspension of right to practice. Revocation or suspension of the right to practice before any state or federal agency;

4. Dishonesty, fraud, gross negligence, failure to file. Dishonesty, fraud or gross negligence in the practice of public accountancy or in the filing or failure to file the licensee's own income tax returns;

5. Fraud. Performance of any fraudulent act while holding a license issued under this chapter or a certificate or license issued under prior law; and

6. Adverse conduct. Any conduct reflecting adversely upon the licensee's fitness to engage in the practice of public accountancy.

Collected 2026-09-04T15:12:37Z. Source file · JSON

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