CPA Licensing Requirements in Massachusetts

FIND SCHOOLS
1
2
3
4

For Candidates in Massachusetts who have Passed the Uniform CPA Exam

Experience Requirements

Massachusetts requires that all CPA license applicants complete at least one full year of accounting experience, totaling at least 1,820 hours.

Experience can be earned in public, non-public, or governmental accounting.

Applicants must submit a statement from each accounting firm through which they have work experience, certifying that they have completed the necessary requirements.

Experience does not need to be gained under a direct CPA supervisor.

Education Requirements

Candidates in Massachusetts can complete their 150 semester hour education requirements in any of the following ways:

  • Earn a graduate degree in accounting from a college or university accredited by the Association to Advance Collegiate Schools of Business, or a non AASCSB-accredited college or university approved by the board.

OR

  • Earn a graduate degree in accounting, business law, or business administration with:
    • A minimum of 30 semester hours of undergraduate accounting OR a minimum of 18 semester hours of graduate level accounting:
      • Courses should cover auditing, financial accounting, taxation, and management accounting
    • A minimum of 24 semester hours of undergraduate business classes OR a minimum of 18 semester hours in graduate business courses

OR

  • Earn a bachelor’s degree in business or accounting from an accredited college or university including:
    • A minimum of 30 semester hours of accounting classes covering:
      • Auditing
      • Financial accounting
      • Taxation
      • Management accounting
    • A minimum of 24 semester hours of business classes (not including accounting courses) covering:
      • Information systems
      • Business law
      • Finance
      • At least one of these topics: business organizations, business communication, economics, professional ethics

OR

  • Earn a bachelor’s degree from an accredited college or university including:
    • A minimum of 30 semester hours of accounting classes covering:
      • Auditing
      • Financial accounting
      • Taxation
      • Management accounting

(A minimum of three semester hours must be devoted to each course)

    • A minimum of 24 semester hours of business classes (not including accounting courses) covering:
      • Business information systems
      • Business law
      • Finance
      • At least one of: business organizations, business communication, economics, professional ethics

(A minimum of three semester hours must be devoted to each course)

Additional Requirements

There is an initial licensing application that candidates must submit within three years of passing the CPA exam

  • An initial application fee of $175 must be submitted with the application
  • Applicants must submit at least three letters of recommendation with the initial licensing application

CPA licenses are renewed on a biannual basis

  • Applicants must submit a renewal application
  • Applicants must pay a $161 renewal fee with application

Continuing Professional Education Requirements

The state of Massachusetts has the following CPE requirements in place, which must be completed during the two-year validity period of a CPA license:

  • The completion of 80 CPE hours
    • A minimum of four must be in professional ethics
  • A signed statement and supporting documents of CPE hours completed
  • Self-study programs do not qualify as CPE hours
  • A $20 processing fee must be paid with the submission of applicants statement and documents