Maine CPA License Reinstatement: What a Lapsed License Costs

If your Maine CPA license has already lapsed

What it actually takes to get a lapsed Maine CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.

Verified

Reinstatement Fee

$35

Reinstatement applications are charged the standard $35/yr CPA license fee (02-041 C.M.R. ch.10 Sec5(1)) -- Maine has no separate reinstatement-specific fee line item. A late-renewal cure within 90 days of expiration instead draws a separate $50 uniform late fee (02-041 C.M.R. ch.11 Sec2(1)).

Catch-Up CPE Required

80 CPE hours 02-280 C.M.R. ch.5 Sec7: 80 hours of CPE completed in the 24 months immediately preceding the reinstatement application -- the same standard 40-hr/year rate as ordinary renewal (ch.5 Sec8A), not extra volume.
4 ethics hours, within that total.

Source of record 02-280 C.M.R. ch. 5, Sections 6-7 (License Expiration, Renewal, and Reinstatement); 32 M.R.S. Sec12234(1)-(2); fees at 02-041 C.M.R. ch. 10, Sec5(1) and ch. 11, Sec2(1) read the rule →

What triggers lapsed status: Licenses expire annually. A license may be renewed online up to 90 days after expiration by paying the fee plus the $50 late fee. If not renewed within 90 days, the Board may (within 2 years of the original expiration) waive new-applicant requirements and instead allow reinstatement via the 80-hour CPE path above; beyond 2 years, the former licensee must requalify as a brand-new applicant.

Last verified: 2026-07-25 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See Maine's CPA license renewal deadline →

How many CPE hours does Maine require? →

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