{"data":{"id":"us-me/32-m.r.s.-12273-a","jurisdiction":"us-me","citation":"32 M.R.S. §12273-A","heading":"Denial or refusal to renew license; disciplinary action","body":"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:\n1.  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;\n2.  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;\n3.  Revocation or suspension of right to practice.  Revocation or suspension of the right to practice before any state or federal agency;\n4.  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;\n5.  Fraud.  Performance of any fraudulent act while holding a license issued under this chapter or a certificate or license issued under prior law; and\n6.  Adverse conduct.  Any conduct reflecting adversely upon the licensee's fitness to engage in the practice of public accountancy.","path":["TITLE 32: PROFESSIONS AND OCCUPATIONS","CHAPTER 113: PRACTICE OF PUBLIC ACCOUNTANCY","SUBCHAPTER 7: ENFORCEMENT AGAINST LICENSEES"],"source_url":"https://legislature.maine.gov/statutes/32/title32sec12273-A.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:37Z","sha256":"3c5223df53668a8c25e32d072c1e8954169bb6b25b9cc5788f9743ef6e97a2df","source_id":"us-me","stale":false,"prev":"us-me/32-m.r.s.-12273","next":"us-me/32-m.r.s.-12274"},"notice":"GroundRules: Original legal text. Not legal advice."}