Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Massachusetts Board of Public Accountancy licenses CPAs in Massachusetts. Its rules and forms are the authority for everything on this page.
Massachusetts CPAs complete 80 hours of acceptable continuing education in the two years immediately before biennial relicensing, including 4 hours of professional ethics (252 CMR 2.14).
Sources: law.cornell.edu/regulations/massachusetts/252-CMR-2-14, nasbaregistry.org/cpe-requirements/massachusetts
Massachusetts CPA licenses are renewed biennially, with renewal due June 30.
Sources: law.cornell.edu/regulations/massachusetts/252-CMR-2-14, law.cornell.edu/regulations/massachusetts/252-CMR-2-08, nasbaregistry.org/cpe-requirements/massachusetts
Massachusetts lets candidates sit with 120 semester hours and requires 150 semester hours plus qualifying experience for the certificate (252 CMR 2.01 and 2.07).
Sources: law.cornell.edu/regulations/massachusetts/252-CMR-2-01, law.cornell.edu/regulations/massachusetts/252-CMR-2-07, malegislature.gov/Bills/194/S2946, malegislature.gov/Bills/194/H4356
Massachusetts CPAs complete 80 hours of acceptable continuing education in the two years immediately before biennial relicensing, including 4 hours of professional ethics (252 CMR 2.14). Four of the 80 hours must be in professional ethics (252 CMR 2.14). No carryover from one two-year period to another. All 80 hours may be earned in either year of the period (252 CMR 2.14). The Board may grant exceptions for health reasons certified by a medical doctor, active military service or other good cause; age alone is not grounds. The Board may prorate the requirement for licenses issued substantially less than two years before renewal (252 CMR 2.14).
Licensees submit a signed statement under penalty of perjury, supported by documentation of sponsor, location, course title, dates and hours; the Continuing Education Committee verifies statements on a test basis. One CPE hour is 50 minutes of instruction, a semester credit hour counts as 15 hours, and published articles and books are capped at 25% of the requirement (252 CMR 2.14). The reporting period runs July 1 to June 30, biennially.
Massachusetts CPA licenses are renewed biennially, with renewal due June 30. Biennial (252 CMR 2.14). June 30 of the renewal year.
Holders of a US certificate must have passed an exam with grades passing in Massachusetts at the time, and either meet current Massachusetts requirements, have met those in effect when their certificate was issued, or have four years of public accounting practice after certification within the ten years before applying. Canadian Chartered Accountants who passed the Uniform Final Examination take the IQEX and meet the 252 CMR 2.07 experience requirement (252 CMR 2.08).
To sit: age 18 or older and a certified transcript, filed within 90 days of sitting, showing 120 of the 150 required semester hours (180 quarter hours) from an accredited institution, including 21 semester hours of accounting (financial accounting, auditing, taxation, management accounting) and 9 of business (business law, finance, information systems). Missing the 90-day deadline forfeits credit for parts passed (252 CMR 2.01). For the certificate: 150 semester hours (225 quarter hours) including a bachelor's degree from an accredited institution. Bachelor's route: 30 semester hours of accounting covering financial accounting, auditing, taxation and management accounting, plus 24 semester hours of non-accounting business courses including business law, information systems and finance (252 CMR 2.07).
Public accounting: at least 2,000 hours of accounting, attest, compilation, management advisory, financial advisory, tax or consulting services over one to three years. Industry, government, academia or nonprofit: at least 2,000 hours over three to nine years, supervised by a CPA. Experience is documented by statements from supervising licensees under pains and penalties of perjury (252 CMR 2.07).
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