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.
Massachusetts CPA Exam requirements
Minimum 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
- Management/cost accounting
- 24 semester (36 quarter) hours of business courses covering:
- Business law
- 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 renewals
Massachusetts CPAs must have their license renewed biennially. Licenses shall be initially issued and renewed for periods of two years. Each such license shall expire on the last day of June of the next year following the year of issuance of renewal.
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.