Massachusetts CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester (225 quarter) hours including:

  • 30 semester (45 quarter) hours of accounting courses covering financial auditing, auditing, taxation and management/cost accounting
  • 24 semester (36 quarter) hours of business courses covering business law, finance and 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
personal finance is not an acceptable course to meet the finance course requirement.

Minimum experience requirement
Full- or part-time experience in public accounting that extends over a period of no less than a year no more than tree years and includes no fewer than 2,000 hours of service OR

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.

Renewals
July 1 - June 30; every two years
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.

CPE
Must complete 80 hours each biennial period.

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.

Other requirements
Three character reference letters dated and addressed to the board.

Sources:

Education, experience, referrals, fees

Education, residency

Renewals

Education, experience, CPE