Massachusetts CPA Requirements
Exam and License Requirements To Become a CPA

Massachusetts CPA Requirements

To get a CPA license in Massachusetts, you must pass all four sections 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.

The Division of Professional Licensure mandates you to share your social security number to ascertain compliance with the tax laws of the commonwealth.

• You are not required to have U.S. citizenship to become a CPA in Massachusetts. However, you will need a social security number to obtain your license.
• Must be 18 years or older during the time of CPA Exam application.
• There is no residency requirement for applicants aspiring to obtain a Massachusetts CPA license.

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.

As a CPA candidate, you must score at least 75 in each of the exam’s four sections to pass and apply for CPA licensure in Massachusetts. Only one condition applies: you must pass all the exams within an 18-month window.

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 a period of 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

Unlike other states, Massachusetts does not mandate applicants to pass the CPA ethics exam to qualify for licensure.

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 four 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)