Maine-specific Sites
-
Maine Board of Accountancy
Licensure. The Office of Professional and Occupational Regulation ("OPOR"), (formerly known as the Office of Licensing and Registration) maintains active licenses in fields ranging from accountancy to veterinary medicine. Requests for assistance from licensees and members of the public are handled in a variety of formats at our office in Gardiner.
Inspection. OPOR trade inspectors conduct on-site visits to review the work of plumbers, electricians, and installers of oil burner, propane and natural gas appliances. They also assure the safe operation of elevators and boilers, and visit pharmacies, hair and nail salons, funeral establishments and manufactured housing communities. If the service of a licensee is deficient or conditions in a licensed establishment are unacceptable, the inspector attempts to obtain voluntary corrections as an alternative to formal sanctions.
Complaints. OPOR investigates complaints.
-
Maine Society of Certified Public Accountants
"The Maine Society of Certified Public Accountants (MECPA) is a statewide not-for-profit professional organization representing nearly 1,000 CPAs in business, education, government and public accounting. As trusted advisors for both businesses and individuals, MECPA members meet strict requirements and embrace the highest standards of professional and ethical practice."
Three Prominent Accounting Firms
Accounting standards & professional associations
-
Academy of Accounting Historians (AHA) (Founded 1973)
“The objectives of the Academy are to encourage research, publication, teaching and personal interchanges in all phases of Accounting History and its interrelation with business and economic history.” (Academy of Accounting Historians)
-
American Accounting Association (AAA) (Founded in 1916)
“The American Accounting Association promotes worldwide excellence in accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a voluntary organization of persons interested in accounting education and research.” (About the American Accounting Association)
-
American Institute of Certified Public Accountants (AICPA)
The American Institute of Certified Public Accountants (AICPA) is a professional association for accountants. Their Web site gives association news, developments, and career opportunities, as well as links to selected sites.
-
Association of College and University Auditors (ACUA)
The Association of College and University Auditors (ACUA) is an international professional organization serving institutions of higher education across the globe. Since its establishment in 1958, ACUA has provided its members a collegial forum for exchanging and sharing knowledge and generating new
ideas. ACUA is committed to increasing members' knowledge of auditing, regulatory compliance and risk management in higher education.
-
Association of Government Accountants (AGA) (Founded 1950)
“AGA serves government accountability professionals by providing quality education, fostering professional development and certification, and supporting standards and research to advance government accountability.” (AGA: Mission Statement) Provides a helpful “links” page to more resources.
-
Financial Accounting Standards Board (FASB)
“Since 1973, the Financial Accounting Standards Board (FASB) has been the designated organization in the private sector for establishing standards of financial accounting. Those standards govern the preparation of financial statements. They are officially recognized as authoritative by the Securities and Exchange Commission (SEC) (Financial Reporting Release No. 1, Section 101, and reaffirmed in its April 2003 Policy Statement) and the American Institute of Certified Public Accountants (Rule 203, Rules of Professional Conduct, as amended May 1973 and May 1979). Such standards are important to the efficient functioning of the economy because investors, creditors, auditors, and others rely on credible, transparent, and comparable financial information.” (Facts About FASB)
-
Governmental Accounting Standards Board (GASB)
From the web site: “The mission of the Governmental Accounting Standards Board is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports.”
-
Institute of Internal Auditors (IIA) (Founded 1941)
“Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association with global headquarters in Altamonte Springs, Fla., USA. The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator. Members work in internal auditing, risk management, governance, internal control, information technology audit, education, and security.” (The IIA – Institute of Internal Auditors)
-
Institute of Management Accountants (IMA)
“IMA is dedicated to rebalancing the accountancy profession by educating society regarding the business building role of management accountants and finance professionals working inside organizations.” (IMA – Institute of Management Accountants)
-
International Accounting Standards Board (IASB)
The IASB is the independent standard-setting body of the IFRS Foundation. Its members (currently 15 full-time members) are responsible for the development and publication of IFRSs, including the IFRS for SMEs and for approving Interpretations of IFRSs as developed by the IFRS Interpretations Committee (formerly called the IFRIC). All meetings of the IASB are held in public and webcast. In fulfilling its standard-setting duties the IASB follows a thorough, open and transparent due process of which the publication of consultative documents, such as discussion papers and exposure drafts, for public comment is an important component. The IASB engages closely with stakeholders around the world, including investors, analysts, regulators, business leaders, accounting standard-setters and the accountancy profession.
-
International Federation of Accountants (Founded 1977)
“IFAC refers to the International Federation of Accountants, the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies.” (FAQ) Provides some free articles.
-
National Association of State Boards of Accountancy
"Founded in 1908, the National Association of State Boards of Accountancy (NASBA) has served as an association dedicated to enhancing the effectiveness of the country’s 55 state boards of accountancy for more than 100 years. As a driving force within the accounting profession, NASBA accomplishes its mission by creating a forum for accounting regulators and practitioners to address issues relevant to the viability of the accounting profession. NASBA takes pride in offering its member boards a rich portfolio of products and services, all designed to effectively aid boards in their goal to protect the public."
-
SEC Regulatory actions
"This page provides links to releases concerning SEC rulemaking activity, including concept releases, proposed rules, final rules, interpretive releases, and policy statements. It also links to announcements concerning SRO rulemaking, PCAOB rulemaking, instructions for Exchange Act Exemptive Applications, other Commission notices, and public petitions for rulemaking submitted to the SEC."
UMA Non-Discrimination Notice
