LD 1506
pg. 4
Page 3 of 7 PUBLIC Law Chapter 204 Page 5 of 7
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LR 1923
Item 1

 
accounting and auditing and such other related subjects as the
board may specify by rule in order to qualify for a certificate.
Rules adopted pursuant to this section are routine technical rules
as defined in Title 5, chapter 375, subchapter II-A 2-A. The time
for holding the examination must be fixed by the board and may be
changed from time to time. The board shall prescribe by rule the
methods of applying for and conducting the examination, including
methods for grading papers and determining a passing grade required
of an applicant for a certificate, except that the board, to the
extent possible, shall see to it that the grading of the
examination and the passing grades are uniform with those
applicable in all other states. The board may make the use of all
or any part of the Uniform certified public accountant Certified
Public Accountant Examination and the Advisory Grading Service of
the American Institute of certified public accountants Certified
Public Accountant or any other examination approved by the board
and may contract with 3rd parties to perform such administrative
services with respect to the examination as it considers
appropriate to assist it in performing its duties under this
section.

 
Sec. E-2. 32 MRSA §12228, sub-§5, as repealed and replaced by PL 1997,
c. 265, §4, is repealed.

 
Sec. E-3. 32 MRSA §12228, sub-§7, as amended by PL 1997, c. 265, §5,
is further amended to read:

 
7. Waiver. The board may, in particular cases, waive or
defer any of the requirements of subsections 5 and subsection 6
regarding the circumstances in which the various sections of the
examination must be passed upon a showing that, by reason of
circumstances beyond the applicant's control, the applicant was
unable to meet that requirement.

 
Sec. E-4. 32 MRSA §12240, sub-§4, as amended by PL 1999, c. 245, §7,
is repealed and the following enacted in its place:

 
4.__Examination.__An applicant is required to pass an
examination administered by the board to test the applicant's
knowledge of the subjects of accounting and auditing and such
other related subjects as the board may specify by rule in order
to be qualified for a certificate.__Rules adopted by the board
under this section are routine technical rules as defined in
Title 5, chapter 375, subchapter 2-A.__The board may contract
with 3rd parties to perform those administrative services with
respect to the examination as it considers appropriate to assist
it in performing its duties under this section.

 
Sec. E-5. 32 MRSA §12240, sub-§5, as amended by PL 1995, c. 353, §25,
is repealed.


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