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.