Massachusetts CPA Exam Requirements


For Candidates in Massachusetts that have not Taken the Uniform CPA Exam

The Massachusetts Board of Public Accountancy consists of five members, including four licensed CPAs and one other public member. The board is responsible for the licensing, oversight, discipline, and guidance of CPAs throughout the state. The board is also dedicated to CPA advocacy, and routinely addresses questions and concerns from the general public. The board helps serve the CPA community in Massachusetts and the greater public interest by answering more than 100 emails and phone calls each day.

The state of Massachusetts requires that applicants for the Uniform CPA Exam apply directly through NASBA after meeting eligibility requirements.

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Education Requirements

Exam applicants in Massachusetts DO NOT need to complete the 150 semester hour licensure requirement in order to sit for the exam.

Massachusetts exam applicants must have at least a bachelor’s degree including 120 semester hours of credit consisting of:

  • A minimum of 21 semester hours in accounting including:
    • Auditing
    • Financial accounting
    • Management/cost accounting
    • Taxation
  • A minimum of 9 semester hours in business classes including
    • Business law
    • Information system
    • Finance

General Requirements

  • Must be at least 18 years old
  • Applicants must submit official transcripts from each college or university attended to CPAES
    • Transcripts must be from the office of the Registrar and cannot be submitted electronically
    • The degree earned must be included on the transcript
  • There is no residency or citizenship requirement for sitting for the CPA exam in Massachusetts

Fee Requirements

The following fees must be paid before applicants may sit for the Uniform CPA examination in Massachusetts:

  • Application fee – $195
  • Registration fee
    • Four examination sections – $177
    • Three examination sections – $157
    • Two examination sections – $137
    • One examination section – $117
  • Examination Fees
    • Auditing and Attestation (AUD) – $192.03
    • Financial Accounting and Reporting (FAR) – $192.03
    • Business Environment and Concepts (BEC) – $172.51
    • Regulation (REG) – $172.51

Prometric has Massachusetts-based testing centers that offer the Uniform CPA Exam in the following cities:

  • Burlington
  • Boston (2)
  • Lowell
  • North Andover
  • Worcester
  • Brockton
  • West Springfield

Already passed the CPA Exam and looking for additional licensing requirements in Massachusetts? – Click Here