Massachusetts CPA requirements

Wondering how to become a CPA in Massachusetts? The first thing you'll want to do on the road to becoming a CPA is to check the requirements to become a CPA in Massachusetts, as the Massachusetts Board of Accountancy will ultimately license you. This page serves as a resource for Massachusetts' CPA license requirements and is current as of July 2021. Always consult with Massachusetts' Board of Accountancy for the most current information.

Massachusetts CPA Exam requirements

Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible to become a Massachusetts CPA, candidates are required to meet certain Massachusetts CPA requirements.

Massachusetts CPA Exam education requirements

Before taking the CPA Exam in Massachusetts, you must meet a set of education requirements. First, you must have a bachelor’s degree or higher from a regionally accredited college or university. You must also have completed 150 semester (225 quarter) hours in various course subjects, including:

  • 30 semester (45 quarter) hours of accounting courses covering:
    • Financial auditing
    • Auditing,
    • Taxation
    • Management/cost accounting
  • 24 semester (36 quarter) hours of business courses covering:
    • Business law
    • Finance
    • Information systems
  • Online courses, AP and pass/fail grades are acceptable when you receive credit for the courses at a regionally accredited college or university; courses must appear on an official transcript.
  • CLEP credit will qualify toward the 150 semester hour rule when reflected on the transcript of a regionally accredited college or university.
  • Correspondence courses and/or commercial review courses are not acceptable.
  • CPA Review courses are acceptable if credits are awarded by a regionally accredited college or university.
  • Internships in accounting subjects are accepted to meet accounting course electives. They cannot be accepted toward specific subject requirements

Massachusetts CPA license requirements

In order to be eligible to apply for CPA licensure in the state of Massachusetts, applicants must meet the following requirements:

  • Pass all four sections of the CPA Examination
  • Three character reference letters addressed to the Massachusetts Board of Accountancy
  • Full- or part-time experience in public accounting that extends over a period of no less than a year and no more than three years, and includes no fewer than 2,000 hours of service 
  • Full- or part-time experience in non-public accounting that extends over a period of no less than three years and no more than nine years and includes no fewer than 2,000 hours of experience.

Massachusetts CPA license renewal requirements

Massachusetts CPAs must have their license renewed biennially. Licenses shall be initially issued and renewed for periods of two years. Each such license shalle xpire on the last day of June of the next year following the year of issuance of renewal. 

Massachusetts CPA CPE requirements

Massachusetts CPA CPE requirements mandate 80 hours each biennial period. CPE hours must include:

  • Four hours must be in ethics
  • No carryover of hours from one reporting year to the next.


Qualifying courses:

  • Professional development programs of national and state accounting organizations
  • Technical sessions at meetings of national and state accounting organizations and their chapters

University or college courses:

  • Credit courses - each semester hour credit shall equal 15 hours toward the requirement
  • Non-credit courses - each classroom hour will equal one qualifying hour
  • Programs in other organizations (accounting, industrial, professional, etc.)
  • Other organized educational programs on technical and other practice subjects

Credit may be awarded for published articles and books. The amount of credit so awarded will be determined by the continuing education committee and shall not exceed a maximum of 25% of the renewal period requirement.

Sources:

Education, experience, referrals, fees

Education, residency

Renewals

Education, experience, CPE

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