CPA Exam Requirements Massachusetts – Overview
Educational Hours Required for Exam	120 Semester Hours
Educational Hours Required for Licensure	150 Semester Hours
Residency Required	Not required
Degree Required	Bachelor’s or Master’s
Minimum Age	18
Application Fee	$185.00
Additional Requirements	Massachusetts Board of Accountancy Site

Massachusetts (MA) CPA Requirements Overview

Planning to become a CPA in Massachusetts? This guide outlines all the MA CPA requirements, including education, experience, exam fees, and how to get licensed. Navigating the Massachusetts CPA requirements demands careful attention to detail. Candidates must complete specific accounting courses and meet the standards set by the Massachusetts board. Additionally, gaining experience in public accounting is essential, with a minimum of 2,000 hours required. Alongside coursework, candidates must provide three character reference letters attesting to their suitability for licensure.

Also, ongoing engagement in professional development programs ensures CPAs remain abreast of industry advancements. By fulfilling these requirements, candidates can confidently pursue their goal of becoming a licensed CPA in Massachusetts, equipped with the knowledge and experience necessary for success in the accounting profession.

CPA Exam Requirements Massachusetts

Eligibility Requirements

Understanding the eligibility requirements for CPA licensure in Massachusetts involves comprehending the specific criteria set by the state board. Applicants must meet all Massachusetts CPA requirements, including completing relevant business courses such as business law and earning a bachelor’s degree from a regionally accredited institution or college or university.

To sit for the exam, candidates must undergo an academic evaluation to ensure their college or university education aligns with the board’s educational requirements. Applicants must submit educational documents, including an official transcript, and verify that their coursework meets the hour requirement. International candidates and those using online courses or correspondence courses must confirm acceptance with the board.

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Minimum education requirements

Meeting the education requirements is foundational for aspiring CPAs in Massachusetts. Candidates must complete a bachelor’s degree with a minimum of 120 semester hours or quarter hours, including core accounting courses, accounting course electives, and relevant business courses. Coursework should span accounting subjects such as financial accounting, intermediate accounting, cost accounting, managerial accounting, management accounting, and advanced accounting.

In addition, courses in business administration, business communication, human resources, business ethics, information systems, accounting information systems, and data analytics enhance knowledge and prepare students for the profession. Many candidates pursue a graduate degree or master’s degree from an accredited college or university or advance collegiate schools to fulfill the graduate-level requirements and graduation requirements efficiently.

Some institutions may offer CLEP credit, internship credits, or an equivalent combination thereof to meet the total accounting credits needed. Always confirm course eligibility with a regionally accredited college.

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Specific Massachusetts CPA Exam Education Requirements

To fulfill Massachusetts CPA exam requirements, candidates must:

• Complete the required number of semester hours in accounting courses covering core areas.
• Submit an official transcript from an accredited college or university.
• Include required business organizations topics in the curriculum.
• Meet a total hour requirement of at least 120 hours to sit and 150 for licensure.
• Possess a valid Social Security number and meet the residency requirement.
• Consider a master’s degree to streamline the path to licensure.
• Demonstrate consulting skills and management advisory experience where possible.

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Massachusetts CPA Exam Fees

Candidates can take one or more sections of the CPA examination at a time and must pay the following fees to CPA Examination Services at the time of application:

• Education Evaluation Application Fee: $133 (one time)
• Exam Application Fee: $185
• Exam Fee: $262.64 per section

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Scheduling the CPA Exam in Massachusetts

Scheduling the exam is essential to becoming a CPA. CPA candidates must register through a nationally or regionally accredited university. Whether entering public accountancy or non-public accounting, registering and scheduling the exam are critical steps.

During this process, candidates must provide their public accounting firm address and other details for communication. Successfully scheduling and passing the exam positions candidates toward obtaining their CPA license in Massachusetts.

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Massachusetts CPA Licensure Process

To become a CPA, candidates must:

• Obtain a bachelor’s degree with approved accounting credits.
• Pass all sections of the CPA exam, administered by CPA Examination Services.
• Complete qualifying business courses like business law and ethics.
• Accumulate 2,000 hours of qualifying experience in an accounting firm or public accounting firm.
• Submit three character reference letters and meet the residency requirement.

To improve readiness, many candidates enroll in CPA review courses or commercial review courses, and use a structured enrollment form. This strategy enhances their chances of passing and becoming a licensed CPA.

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Massachusetts Experience Requirements

Candidates must meet the Massachusetts CPA requirements for experience, which include:

• Earning a bachelor’s degree and completing 150 semester hours.
• Gaining experience in accounting firms, financial advisory, or public accounting.
• Completing coursework in professional ethics, business administration, and financial accounting.
• Having their work supervised and documented by a CPA in good standing.

This experience helps develop key skills such as accounting attest, managerial accounting, and consulting skills in preparation for CPA practice.

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Eligibility to Take the Exam

To sit for the exam, candidates must:

• Fulfill the Massachusetts CPA exam eligibility requirements.
• Graduate from a regionally accredited college or university education provider.
• Complete at least 120 semester hours, including required accounting subjects.
• Gain relevant experience at a public accounting firm or equivalent.
• Submit three character reference letters, an enrollment form, and an official transcript.

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Work Experience

Relevant work experience is essential. Candidates should aim to work in roles involving accounting attest, auditing, or tax preparation. Hands-on roles in public accounting, business organizations, and management advisory services are valuable.

Completing a graduate degree enhances career opportunities, while work in cost accounting, financial advisory, or information systems offers diverse exposure.

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CPA Exam FAQs for Massachusetts

Navigating the CPA Exam FAQs for Massachusetts is essential for aspiring accountants. Here are some common inquiries addressed:

What qualifications are needed to sit for the CPA exam?

• A bachelor’s degree from a regionally accredited institution.
• Completion of core accounting courses and business courses such as business law and business ethics.
• Meeting the 120 semester hours hour requirement.

What happens after passing the CPA exam?

• Candidates receive their CPA license and often pursue a graduate-level or master’s degree.
• Some choose additional credentials through the National Association of State Boards of Accountancy or similar bodies.

What are the three requirements to obtain a CPA license in Massachusetts?

1. Completion of the required educational requirements and graduation requirements.
2. Passing all parts of the CPA examination.
3. Accumulating the required 2,000 hours of verified work experience.

How do I become a CPA in Massachusetts?

• Meet all MA CPA requirements, including education, experience, and ethics.
• Submit an application, official transcript, and character reference letters.
• Schedule and pass the CPA exam.
• Gain experience through work in accounting firms or public accountancy.

How do I apply for the Massachusetts CPA License?

• Apply through the Massachusetts Board of Public Accountancy.
• Submit an official transcript, proof of hour requirement, and three character reference letters.
• Include verification of experience and education from a nationally or regionally accredited school.

What are the Massachusetts License Renewal Requirements?

• Complete 80 hours of Continuing Professional Education (CPE) every two years, including 4 hours in professional ethics.
• Update contact info, including your public bookkeeping address.
• Submit proof of CPE and renewal fee through the ePlace portal.

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Additional Information

While we strive to keep this guide current, please refer to the official website of the Massachusetts Board of Public Accountancy for the most up-to-date information.

Massachusetts State Board of Public Accountancy
Address: 1000 Washington St., Suite 710 Boston, MA 02118-6100
Phone: (617) 727-1806 Fax: (617) 727-3771
Email: accountingboard@mass.gov
Web: www.mass.gov
AL Application: Massachusetts CPA Application Form