Maine CPA License Reinstatement: What a Lapsed License Costs
If your Maine CPA license has already lapsed
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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)).
- 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.
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.
See Maine's CPA license renewal deadline →