A CPA is a certified public accountant who is licensed by a state board of accountancy.
To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.
The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.
| Massachusetts CPA licensure Requirements – Overview | |
| Educational Hours Required for Licensure | 150 Semester Hours |
| Residency Required | U.S. citizen or legal resident |
| Degree Required | Bachelor’s or Master’s |
| Minimum Age | Not required |
| Application Fee | $175 |
| Additional Requirements | Massachusetts Board of Accountancy Site |
Educational Hours Required for licensure
The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Massachusetts CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Massachusetts.
- Complete 150 semester hours from a nationally or regionally accredited institution
- Applicants must pass all 4 sections of the Uniform CPA Examination within a rolling 18 month window
- Full- or part-time experience in public accounting that extends over a period of no less than a year no more than 3 years, and includes no fewer than 2,000 hours of service
- Or full- or part-time experience in non-public accounting that extends over a period of no less than three years and no more than nine years, and includes no fewer than 2,000 hours of experience
- Three character reference letters dated and addressed to the board
- CORI Permission form
Minimum age required
Minimum age not required. Applicant must be a citizen of the United States or legally present in the United States.
Professional Ethics
Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”
Fees
$175 for the individual application and $351 for firm registration.
Work Experience
- All applicants for a certificate as a Certified Public Accountant shall obtain experience providing any type of services or advise using accounting attest, compilation, management advisory, financial advisory, tax and consulting skills.
- Applicants must have completed at least 2,000 hours and 1 year of full-time or part-time employment.
- Applicants that sat for the exam prior to November 2002 and do not meet the 150 hour education but have a Bachelors Degree, need to have completed 3 years of the above prescribed public accountancy experience or 2 years for applicants with Master degrees.
A firm license process
Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.
Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.
Massachusetts CPA firm Registration
Additional Information
While we do our best to keep all of this information up to date you are welcome to visit and or contact that Massachusetts Board of Accountancy with any other questions you might have.
Massachusetts State Board of Public Accountancy
Address: 1000 Washington Street, Suite 710, Boston, MA 02118
Phone: (617) 701-8635
Fax: (617) 727-1627
Email: accountingboard@mass.gov
Web: www.mass.gov/orgs
CPA Certification form: Massachusetts CPA Certification Form
Annual Registration form: Massachusetts Annual Registration Form