Please use the following links to view Board of Accountancy Laws and Rules:
http://www.mainelegislature.org/legis/statutes/32/title32sec12233.html
https://www.maine.gov/sos/cec/rules/02/chaps02.htm#280 (Chapter 5 § 8)
http://www.mainelegislature.org/legis/statutes/32/title32sec12233.html
https://www.maine.gov/sos/cec/rules/02/chaps02.htm#280 (Chapter 5 § 8)