Massachusetts CPA Exam & License Requirements [2024]

Learn The 7 Simple Steps to Qualifying To Become A Licensed CPA in Massachusetts:

If you would like a more detailed checklist to make this process even easier, please download your Free CPA Exam Application Checklist PDF below:

Massachusetts Requirements Overview:

Massachusetts's (MD) CPA exam requirements are very specific relating to accounting and business courses that are required to be taken prior to sitting for the exam.

Follow each caption below to ensure that you are qualified to sit for the exam.

Disclosure: Please note that I do my best to keep these requirements up to date but seeing as there are more than 50 states and nations with individual requirements it is difficult for me to keep up with them all. Please verify each requirement with your state board of accountancy to ensure 100% accuracy! 

 

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Education Requirements

What are the education requirements in Massachusetts?

150 Hours Requirement

MA requires 120 hours from an accredited education institutiton. 

Special Note: Associate degree/junior college courses will be accepted only if transferred into a four-year bachelor’s degree program. You can also sit for the exam before graduation, you just have to have all of your educational requirements completed first.

A graduate degree is only required to obtain your license.

Accounting Course Requirements

MA requires 21 semester hours focusing on financial accounting, cost accounting, auditing, taxation

Business Course Requirements

MA requires 9 credit hours focusing on business law, finance and information systems

Business Law Requirements

MA suggests 3 semester hours of business law

Ethics Exam

No specific Ethics exam required

Age & Residency Requirements

What are the age and residency requirements in Massachusetts?

US Citizenship Requirement

You are NOT Required for Massachuesetts to be US Citizen to sit for the CPA exam. The SSN and/or ITIN number is mandatory to obtain a Massachusetts CPA license.  There is no waiver. International candidates and H4 visa holders can apply for ITIN by filling out Form W-7.

Residency Requirement

Massachuesetts does NOT require you to be a resident, employee, OR have an office in the state for you to take the CPA exam.

Minimum Age to Sit for the CPA Exam

Massachuesetts requires the applicant to be at least 18 prior to sitting for the CPA exam

Massachusetts CPA Exam Fees

How much does it cost to take the CPA exam in Massachusetts?

Massachusetts has fairly standard exam fee rates. If you need to re-take a part there is a varying re-application fee that you will have to pay.

Initial Application Fee:	$195
Audit:	$195.35
Financial:	$195.35
Regulation:	$176.25
Business:	$176.25
Total:	$938.20
Special Fees:	Re-exam registration fee (varying amounts based on number of parts)

Already Passed The CPA Exam in Massachusetts? Here Are The CPA License Requirements

To obtain your CPA license MA requires: 

Education: 
- Complete required 150 credit hours
*30 credit hours of undergrad accounting or 18 credit hours of graduate level courses.
Note: you have 3 years from the time you receive your CPA certificate to obtain your CPA license or else you will have to retake the exam.

Work Experience: 2 options

There are 2 types of licenses in MA, the reporting and non-reporting license. Here is the official definition for a non-reporting license: 

"If the candidate has no CPA experience or no report (attest) experience in his/her public accounting experience, the privileges of their license will be restricted to all accounting services, except issuing reports on financial statements. This restriction is designated as a non reporting license, but only the Board and the non reporting licensee will be aware of this restriction unless a member of the public were to inquire. The actual license itself has no restriction on it and we rely on the licensee to provide this information to clients or other members of the public if they are presented in their practice of public accounting with a potential report engagement. The non reporting licensee should review 252 CMR 3.01(5) and make a decision to upgrade the license to be able to perform report services.”

Non-Reporting License Requirements
* 1 year of public accounting experience or 3 years in the private industry that is equivalent to a public accounting position.
* Must be supervised by a CPA

Reporting License:
- 1 year of public
* must include 1,000 attest hours of which no more than 300 can be related to compiliations 

Massachusetts State Board Contact Info

Massachusetts Board of Public Accountancy
1000 Washington Street
Suite 710
Boston, MA
02118-6100

Phone: 617-727-1806
Fax: 617-727-2197
Email: cpaes-ma@nasba.org
Web: http://www.mass.gov/dpl/boards/pa/

Tweets by @MASocietyofCPAs

What's Next?

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