§ 12273-A Denial or refusal to renew license; disciplinary action
§ 12274 Enforcement procedures; investigations
§ 12275 Unlawful acts
§ 12277 Unlicensed practice
§ 12278 Single act evidence of practice
§ 12279 Confidential communications
§ 12280 Licensee’s working papers; client’s records

Terms Used In Maine Revised Statutes > Title 32 > Chapter 113 > Subchapter 7 - Enforcement Against Licensees

  • Attest service: means providing the following services:  
A. See Maine Revised Statutes Title 32 Sec. 12201
  • Board: means the Board of Accountancy established under Title 5, section 12004?A, subsection 1, or its predecessor under prior law. See Maine Revised Statutes Title 32 Sec. 12201
  • Certificate: means a certificate as "certified public accountant" issued under prior law, and a certificate as "public accountant" issued under prior law, or a corresponding certificate as a certified public accountant issued after examination under the law of any other state. See Maine Revised Statutes Title 32 Sec. 12201
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Dependent: A person dependent for support upon another.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Firm: means a sole proprietorship, a corporation, a partnership or any other form of organization. See Maine Revised Statutes Title 32 Sec. 12201
  • Fraud: Intentional deception resulting in injury to another.
  • in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Licensee: means a person who holds a license issued by the board under section 12230 or 12231 or a corresponding provision of prior law, or a firm that holds a license issued by the board under section 12252. See Maine Revised Statutes Title 32 Sec. 12201
  • Majority: when used in reference to age shall mean the age of 18 and over. See Maine Revised Statutes Title 1 Sec. 72
  • Quality Review: means a study, appraisal or review of one or more aspects of the professional work of a person or firm in the practice of public accountancy, by a person or persons who hold certificates and who are not affiliated with the person or firm being reviewed. See Maine Revised Statutes Title 32 Sec. 12201
  • Report: includes any form of language that disclaims an opinion when such form of language is conventionally understood to imply positive assurances as to the reliability of the attest information or compiled financial statements referred to or special competence on the part of the person or firm issuing such language and includes any other form of language that is conventionally understood to imply such assurance or such special knowledge or competence. See Maine Revised Statutes Title 32 Sec. 12201
  • Rule: means any rule or other written directive of general application duly adopted by the board. See Maine Revised Statutes Title 32 Sec. 12201
  • Substantial equivalency: means that the education, examination and experience requirements for certified public accountants contained in the statutes and administrative rules of another jurisdiction are comparable to or exceed the education, examination and experience requirements of this State or that an individual certified public accountant's education, examination and experience qualifications are comparable to or exceed the education, examination and experience requirements of this State. See Maine Revised Statutes Title 32 Sec. 12201