To become a CPA in Massachusetts, you’ll need to meet the following requirements:
- Education: 120 semester hours to sit for the exam; 150 hours to get licensed
- Exam: Pass all four sections of the Uniform CPA Exam, within a rolling 30-month window
- Experience: 1 year of qualifying work experience in public accounting (or 3 years in non-public accounting)
- Ethics: No standalone ethics exam required
- International candidates: No citizenship or residency required, but a Social Security Number or ITIN is needed for licensure
- Licensure & CPE: Apply to the Massachusetts Board of Public Accountancy for your license within 3 years of passing the exam, then maintain it with 80 hours of CPE every 2 years
Massachusetts has not yet adopted the alternative 120-hour + 2 years experience pathway being introduced in many other states.
As of June 2026, the full 150-hour education requirement remains in place for licensure. The Massachusetts Society of CPAs has been advocating for a change, and a public hearing on proposed regulation amendments was held in August 2025 – check the Board’s website for updates if this affects your planning.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Massachusetts CPA requirements: Quick summary
| CPA Requirement | Massachusetts |
|---|---|
| Hours to sit for exam | 120 semester hours |
| Hours to get licensed | 150 semester hours |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year public accounting or 3 years non-public |
| Ethics requirement | None – no standalone exam required |
| Credit window | 30 months, rolling |
| Licensure deadline | 3 years after passing all 4 sections |
| CPE | 80 hours per 2 years |
| Tier system | One-tier |
| International candidates | No citizenship required; SSN or ITIN required for licensure |
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Massachusetts?
Massachusetts separates what you need to sit for the exam from what you need to get licensed afterward.
To sit for the CPA exam
| Requirement | Detail |
|---|---|
| Total credit hours | 120 semester hours (180 quarter hours) |
| Degree | Bachelor’s degree (or within 90 days of completion) from a nationally or regionally accredited institution |
| Accounting coursework | 21 semester hours, including financial accounting, auditing, taxation, and management/cost accounting |
| Business coursework | 9 semester hours, including business law, finance, and information systems |
If you’re currently enrolled and within 90 days of completing your degree and coursework, you can apply using a Certificate of Enrollment form signed by your institution – but all requirements must be completed within 90 days of sitting for your first exam section.
To get licensed (after passing the exam)
| Requirement | Detail |
|---|---|
| Total credit hours | 150 semester hours |
| Education pathway options | See three pathways below |
| Deadline to license after passing exam | 3 years |
Three education pathways to licensure
| Pathway | Requirements |
|---|---|
| Graduate degree (AACSB) | Graduate degree in accounting from an AACSB-accredited program |
| Graduate degree (other) | Graduate degree in accounting, business, or law from a regionally/nationally accredited institution, with 30hrs undergrad or 18hrs graduate accounting, plus 24hrs undergrad or 18hrs graduate business |
| Bachelor’s degree | Bachelor’s degree with 30hrs accounting (auditing, taxation, financial accounting, management accounting) and 24hrs non-accounting business courses (business law, finance, information systems, plus at least one of: business organizations, economics, business communication, or professional ethics) |
CPA review courses count toward the 150-hour rule only if taken at a regionally accredited college or university for credit. CLEP credit is acceptable when reflected on an official transcript.
Correspondence courses and commercial review courses are not acceptable. Accounting internships can satisfy accounting course electives but cannot count toward specific subject requirements.
150-hour requirement remains in force. Massachusetts has not yet adopted the alternative pathway (bachelor’s degree + 2 years experience) that many other states have introduced. A public hearing on proposed amendments was held in August 2025 – check Massachusetts state board of Accountancy for current status.
If your education was completed outside the US, your credentials must be evaluated by either NASBA International Evaluation Services (NIES) or the Center for Educational Documentation (CED) – note that Chartered Accountant coursework is explicitly not accepted toward Massachusetts education requirements.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Massachusetts?
| Detail | Massachusetts |
|---|---|
| Education evaluation fee (one-time) | $136 |
| Registration fee per section | $148 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,802.36 ($268.59 x4 + $136 eval + $148 x4) |
| NTS validity | 6 months from application |
| Credit window | 30 months, rolling from score release date |
| Citizenship required | No |
| SSN required to sit | No |
| Minimum age | 18 |
Massachusetts charges a notably higher per-section registration fee ($148) than most states ($96). Budget accordingly – four sections cost $592 in registration fees alone before the NASBA exam section fee.
To apply, sign up for an Okta account through NASBA’s CPA Portal and submit your education evaluation application ($136) with official transcripts from every institution you attended. Transcripts must be sent directly from your institution – photocopies and transfers are not accepted. Once eligible, apply for each section one at a time, paying the $148 registration fee per section.
Once you pass your first section, your 30-month rolling window begins from that section’s score release date. Note that 3% credit card recovery fee applies if paying by card – paying by check avoids this additional charge.
After passing all four sections, you have 3 years to complete your education and experience requirements and apply for licensure, or you will need to retake the exam.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Massachusetts?
| Detail | Massachusetts |
|---|---|
| Public accounting option | 1 year (minimum), no more than 3 years, at least 2,000 hours |
| Non-public accounting option | 3 years (minimum), no more than 9 years, at least 2,000 hours |
| Reporting license (full) | Includes 1,000 attest hours, no more than 300 of which can be full disclosure compilation |
| Supervision requirement | Licensed CPA; or NASBA Experience Verification Service if no US CPA available |
| Documentation | Letter from employer attested under pains and penalties of perjury, plus 3 character reference letters and 2×2 passport photo |
Massachusetts issues only a full reporting license – the non-reporting license that once existed was discontinued in 2017. If you hold an older non-reporting license and wish to upgrade, contact the Board directly.
Your experience letter must describe your work and be signed by a partner or shareholder who supervised your work. If you don’t have access to an actively licensed US CPA supervisor, NASBA’s Experience Verification Service ($0 additional fee) can provide an alternative verification route.
What are the CPA ethics requirements in Massachusetts?
Massachusetts does not require a standalone ethics exam before licensure – no AICPA Professional Ethics course or state-specific ethics exam is needed to apply for your license.
Ethics is instead covered through your ongoing CPE requirement: 4 hours of professional ethics CPE are required within each two-year renewal cycle.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA requirements for international candidates in Massachusetts?
| Detail | Massachusetts |
|---|---|
| Citizenship required | No |
| Residency required | No |
| SSN/ITIN required for licensure | Yes – no waiver available |
| Foreign transcript evaluation | NIES or Center for Educational Documentation (CED) only |
| Chartered Accountant coursework | Not accepted – treated as professional training, not academic coursework |
Massachusetts does not require US citizenship or state residency at any stage. However, a Social Security Number or Individual Taxpayer Identification Number (ITIN) is required for licensure – there is no waiver option.
If your education was earned outside the US, your credentials must be evaluated by NIES or CED specifically; other evaluation services are not accepted. Coursework completed as part of a Chartered Accountant or similar professional program is explicitly not accepted toward Massachusetts education requirements.
What are the CPE requirements for CPAs in Massachusetts?
| Detail | Massachusetts |
|---|---|
| Total CPE | 80 hours per biennial cycle |
| Ethics CPE | 4 hours per biennial cycle |
| Carryover | Not permitted |
| Reporting period | 1 July to 30 June, biennial (both odd and even years) |
| Records retention | 5 years |
| License renewal fee | $161 |
| Late renewal penalty | $57 additional |
| Renewal due date | 30 June biennially |
Massachusetts does not permit CPE credit to carry over from one renewal period to the next – all 80 hours must be earned within the current two-year cycle. Renewal notices are mailed 60 days before the June 30 deadline.
If your license has expired for less than 20 months, you can use the standard renewal process; beyond 20 months, you’ll need to complete a Reinstatement of Expired License form through the Board.
FAQs
No – Massachusetts requires at least a bachelor’s degree with an accounting concentration to sit for the exam, and the full 150 semester hours of education to get licensed. Unlike many other states, Massachusetts has not yet adopted the alternative pathway allowing candidates to license with 120 hours and 2 years of experience – that change is under consideration but had not been enacted as of June 2026.
Most candidates take 5-7 years total: around 4-5 years to complete 150 semester hours of education, 6-18 months to pass all four exam sections, and 1 year of qualifying work experience. Note that once you pass all four sections, you have only 3 years to complete your remaining requirements and apply for licensure, so planning the experience and education timeline matters.
Yes – Massachusetts offers reciprocal licensure for CPAs already licensed in another state. Candidates licensed and practicing for less than 4 years follow the same process as initial applicants; those licensed for more than 4 years use a separate reciprocal application process.
The reciprocal license fee is $499. Massachusetts also recognizes automatic mobility, allowing out-of-state CPAs to practice in Massachusetts without a new license as long as their home state is substantially equivalent and Massachusetts isn’t their principal place of business.
CPA salaries in Massachusetts are among the highest in the country, reflecting the state’s concentration of financial services, biotech, and higher education institutions, particularly in the Boston metro area. For a full breakdown by experience level and specialization, see our CPA salary guide.
No citizenship or residency requirement applies at any stage. However, a Social Security Number or ITIN is required for licensure – there is no waiver, and international candidates without one would need to obtain an ITIN via IRS Form W-7 before applying.
Generally yes – Massachusetts is one of 55 jurisdictions recognized as substantially equivalent under the Uniform Accountancy Act, so a CPA licensed in good standing in Massachusetts can typically practice in other states without a new license, as long as Massachusetts remains your principal place of business.
Always verify specific rules with NASBA’s CPA Mobility Tool before practicing in a new state.
For the most current information, visit the Massachusetts Board of Public Accountancy.
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