Massachusetts CPA Ethics Exam Requirements
In Massachusetts, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. The Massachusetts Board of Public Accountancy has not established a standalone ethics examination as part of its licensing process.
However, licensed CPAs in Massachusetts must complete 4 hours of ethics-related Continuing Professional Education (CPE) as part of their biennial 80-hour CPE requirement. These ethics courses may include content based on the AICPA Code of Professional Conduct, Massachusetts Board regulations, or other approved ethics standards relevant to the profession.
This framework highlights Massachusetts’ emphasis on ongoing ethics education to help CPAs stay aligned with evolving legal and professional responsibilities throughout their careers.
For more details, click here to visit the Massachusetts Board of Public Accountancy website or email accountancyboard@mass.gov. Applicants may also call the Board at (617) 701-8681.
What Comes After the Ethics Exam? Preparing for Your CPE Requirements
Passing the CPA Ethics Exam is one of the final milestones on your path to becoming a licensed CPA — but your journey doesn’t end there.
To maintain your CPA license, you’ll need to meet Continuing Professional Education (CPE) requirements. CPE ensures you stay up to date with changing regulations, ethical standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually, so choosing the right provider is key.
Not sure where to start? Use our CPE Course Comparison Guide to explore top-rated providers and find the best fit for your learning style, budget, and specialty.
