Want to become a CPA in Massachusetts? There are several requirements you need to meet to take the CPA Exam and get your license. Keep reading to learn everything you need to know about earning your CPA in Massachusetts.

Massachusetts CPA Requirements

To get a CPA license in Massachusetts, you must pass each section of the CPA Exam while meeting education, work experience, and other requirements. The Massachusetts Board of Public Accountancy is the state body that works closely with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA). Massachusetts is a single-tier state, so you will receive your license upon fulfilling the requirements.

Social Security Requirements Yes
Age, Citizenship, and Residency Requirements
  • Minimum 18 Years old
  • U.S. citizenship is required
  • No need to be a resident of Massachusetts
Good Moral Character Yes
Education Requirements for Licensure 150 hours (including B.A.)
Pass the Exam Minimum score in each section - 75
Work Experience 1 year of experience, with no less than 2,000 hours of service
Ethics Exam Requirements No ethics exam is required.
International CPA Examination Program Yes

Educational and Credit Hours Requirements

There are specific educational requirements candidates must meet. Note that the education required to sit for the CPA Exam and the education you need to get a CPA license are not the same.

To sit for the CPA Exam you need:

  • A bachelor's degree (120 hours of coursework) from a regionally accredited university.
  • 21 credits in accounting. Includes coverage of auditing, taxation, financial accounting, and management/cost accounting.
  • 9 credits in business courses that cover finance, business law, and information systems.

To obtain CPA licensure, candidates must have completed a total of 150 hours of coursework (which includes a bachelor's degree) plus one of the following options:

  • Case 1: Have a graduate degree in accounting from a college or university accredited by the Advance Collegiate Schools of Business (AACSB). If the AACSB does not accredit your program, it must be approved by the board or an Educators Credential Committee.
  • Case 2: Have a graduate degree in accounting, business administration, or law from a regionally or nationally accredited college/university that includes at least 30 hours of accounting at the undergraduate level or 18 hours at the graduate level. The degree shall consist of or be supplemented by 24 hours of general business courses at the undergraduate level or 18 hours at the graduate level, or an equivalent combination.
  • Case 3: Hold a bachelor's degree from a nationally or regionally accredited college or university with a minimum of 30 hours of accounting courses that cover auditing, taxation, financial accounting, and management accounting. On this path, candidates also need 24 hours of general non-accounting business courses that include coverage of business law, finance, information systems, and at least one of the following: business organizations, economics, business communication, and/or professional ethics.
Work Experience Requirements

Work experience is critical to meeting the Massachusetts CPA requirements. Successful applicants are expected to have a minimum of one year of experience in public accounting that extends no more than three years and includes a minimum of 2,000 hours of experience. Alternatively, candidates can obtain experience in non-public accounting. These hours must extend for at least three years but must not surpass a period of nine years.

Acceptable services Included:

  • Accounting attest
  • Compilation
  • Management advisory
  • Financial advisory
  • Tax
  • Consulting skills
The International CPA Examination Program

The Massachusetts Board of Public Accountancy participates in the international CPA Examination program and facilitates non-U.S. citizens in obtaining a CPA license in Massachusetts. If you have completed your education outside of the U.S., your credentials will be evaluated by NASBA to determine whether you can sit for the exam. Subsequently, you must pass all CPA Exam sections and apply for Massachusetts CPA licensure.

The Massachusetts Board of Public Accountancy recognizes license applicants who are members of professional bodies with mutual recognition agreements, such as:

  • Chartered Accountants Australia and New Zealand (CAANZ)
  • Chartered Accountants Ireland (CAI)
  • CPA Australia
  • CPA Canada (CPAC)
  • Hong Kong Institute of Certified Public Accountants (HKICPA)
  • Instituto Mexicano de Contadores Públicos (IMCP)
  • Institute of Chartered Accountants of Scotland (ICAS)
  • South African Institute of Chartered Accountants (SAICA)
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Massachusetts CPA Exam & Licensing - Cost and Fees

Massachusetts has one of the highest application fees for the CPA Exam. As per the Massachusetts CPA requirements, the education evaluation application Fee is $195, and each section fee is $396.80 paid to the state board and NASBA respectively. The Massachusetts Board of Public Accountancy is responsible for issuing CPA licenses to candidates who have fulfilled the state requirements. The initial licensing fee is $175, whereas the reciprocity fee is $499.

Massachusetts CPA Exam Fees
Education Evaluation Application Fee $230
Auditing and Attestation (AUD) $396.80
Financial Accounting and Reporting (FAR) $396.80
Regulation (REG) $396.80
Business Analysis and Reporting (BAR) $396.80
Information Systems and Controls (ISC) $396.80
Tax Compliance and Planning (TCP) $396.80
Total: $1,717.20

*You can only choose one discipline section from BAR/ISC/TCP

Massachusetts CPA License Renewal Requirements

Per the Massachusetts CPA license requirements, an applicant must renew their license every two years via ePlace portal by paying a renewal fee of $161. The candidates must meet the state’s continuing professional education (CPE) requirements. Renewal notices will be mailed to license holders 60 days before the June 30 deadline.

Massachusetts CPA Continuing Education Requirements

Every CPA license holder is required to undergo continuing education to improve their skills. Hence, you must complete 80 hours biennially. It must include four hours of professional ethics, with no carryover from one cycle to another. Some of the programs considered are:

  • Professional Development Programs of national and state accounting organizations.
  • Technical sessions at national and state accounting conferences.
  • University or college courses.

Massachusetts CPA Exam: Exam Dates, Score Release, and Scheduling

Becoming a CPA in Massachusetts requires diligent preparation and adherence to the state's requirements. This process involves registering for the exam, strategically scheduling exam sections, and staying informed about score release dates.

Exam Dates & Score Release

Once you have met the Massachusetts CPA requirements, you can proceed with the application process. However, you must check the CPA Exam score release dates released by the AICPA to know the target exam and score release dates. Let us go through the steps to understand the process better.

Exam Section Scheduling

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CPA Exam Requirements

Wondering how to become a CPA? Here are the state-specific educational and experience requirements to achieve licensure.

CPA Exam Pass Rates

What are the CPA Exam pass rates? How have other applicants performed over the years? See the answers to these questions and more.

CPA Exam Scheduling & Registration

Ready to take the CPA Exam? Learn everything you need to know about registering for and scheduling your CPA exams.

How Is the CPA Exam Scored?

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