Massachusetts CPA Exam and License Requirements
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Massachusetts CPA Exam
Massachusetts Certified Public Accountant (CPA) license entitles a professional to practice as a CPA in the U.S. state of Massachusetts. Moreover, you must pass the CPA Exam and meet Massachusetts-specific education and experience requirements to attain the license.
Please note that Massachusetts is a one-tier state. There is no CPA certificate. Hence, the candidates can directly apply for the CPA license after passing the CPA Exam and meeting the experience and other requirements.
The state also participates in the international administration of the CPA Exam program. Furthermore, the Massachusetts Board of Public Accountancy (MBPA) is the license-issuing authority. Here are the Massachusetts license requirements in brief.
| Particulars | Requirements |
| Age | 18 years or older |
| U.S. Citizenship | Not required |
| Residency | Not required |
| Social Security number (SSN) | Required |
| Education requirement for CPA Exam | A bachelor’s degree with 120 semester hours, including
|
| Education requirement for licensure | 150 semester hours |
| Experience requirement for licensure | 2000 hours of service
|
| Ethics exam | Not required |
Let’s take an in-depth look at Massachusetts CPA Exam and license requirements.
Table of Contents
Massachusetts CPA Exam Requirements
Massachusetts CPA License Requirements
- Education Requirements
- Exam Requirements
- Experience Requirement
- Character or Reference Letter
- CORI Form
- Licensing Fees
Massachusetts CPA Exam Requirements
The Uniform CPA Exam is an online series of tests developed to evaluate your expertise and skills as a newly licensed CPA. It includes four sections, each being four-hour long.
- Auditing & Attestation (AUD Exam)
- Financial Accounting & Reporting (FAR Exam)
- Business Environment & Concepts (BEC Exam)
- Regulation (REG Exam)
The exam is conducted by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) in conjunction with the state boards.
You must score at least 75 points on a scale of 0-99 in each section. In addition, you must pass all four CPA exam sections within a rolling 18-month period starting from the date the first passed section is taken.
All the sections mentioned above include multiple-choice questions (MCQs) and task-based simulations (TBSs). Besides MCQs and TBSs, BEC also has written communications tasks (WCTs).
Exam Eligibility Requirements
Age Requirement
- 18 years or older
Education Requirements
Bachelor’s Degree with 120 semester hours from a nationally or regionally accredited academic institution with,
- 21 semester hours of accounting courses in
- Financial accounting
- Auditing
- Taxation
- Management/cost accounting
- 9 semester hours of business courses in
- Business law (covering the U.S. Uniform Commercial Code)
- Finance
- Information systems
Fulfill the education requirements either at the time of application or within 90 days of sitting for your first exam section. Also, attempt the section you applied for within six months (Notice-To-Schedule validity period).
Massachusetts CPA exam candidates must apply through CPA Examination Services (CPAES). Kindly visit the NASBA website for the complete CPA application process.
Fees
First-time applicants must pay the application and examination fees at the time of application.
| Particulars | Amount | Total Fees |
|---|---|---|
| Application Fee | - | $195 |
| Examination Fees | ||
| AUD | $238.15 | |
| BEC | $238.15 | |
| FAR | $238.15 | |
| REG | $238.15 | $952.6 |
| Total Fees | - | $1,147.6 |
Re-examination candidates must pay the registration and examination fees at the time of registration.
| Exam sections | Exam Fees per section | Total Exam Fees (all sections) | Registration Fees | Total Fees |
|---|---|---|---|---|
| 4 exam sections | $238.15 | $117.00 | $195.00 | $312 |
| 3 exam sections | $238.15 | $157.00 | $195.00 | $352 |
| 2 exam sections | $238.15 | $137.00 | $195.00 | $332 |
| 1 exam section | $238.15 | $117.00 | $195.00 | $312 |
Note that both application and exam fees are non-refundable. Also, you can’t withdraw from the exam or request an NTS extension. However, you may request a partial refund or NTS extension under extreme situations. For a partial refund, submit the Exception to Policy Form.
Required Documents
You must submit the following documents.
| Required Documents | Submitted to | Submitted by |
|---|---|---|
| Official school transcripts | CPAES (electronically) | Your school |
| International Evaluation report & foreign transcripts (if applicable) | CPAES | You or evaluation agency |
| Certificate of Enrollment (if applicable) | CPAES | You or your school |
| Testing Accommodations Request Form (if applicable) | CPAES | You |
International candidates can get their credentials evaluated by the NASBA International Evaluation Services (NIES) or the Centre for Educational Documentation (CED). Furthermore, candidates can use the NASBA Advisory Evaluation to identify any academic deficiencies in the transcripts before the final submission.
Finally, applicants who have passed the CPA Exam must file an application to the State Board with the required fees to obtain the CPA license.
Massachusetts CPA License Requirements
Fulfil these requirements to earn a Massachusetts license:
- Gain work experience in public accounting (1-3 years) or non-public accounting (3-9 years)
- Earn a bachelor’s degree with 150 semester hours
- Pass the Uniform CPA Exam with at least 75 points
- Submit three character reference letters dated and addressed to the Board
- Submit Criminal Offender Record Information (CORI) form
CPA licensure applicants must be at least 18 years old with a valid SSN. However, they are not required to hold the U.S. citizenship or residency.
Education Requirements
CPA licensure candidates must complete 150 semester hours (225 quarter hours) from a nationally or regionally accredited institution. Know that the initial 120 credit hours are required to sit for the CPA Exam. Then, complete the additional 30 credit hours for licensure.
You may pick any of these three options to fulfil the educational requirements:
Option 1
- Graduate degree in accounting from an Association to Advance Collegiate Schools of Business (AACSB)-accredited institute.
Option 2
A Baccalaureate degree in Accounting, Law, or Business Administration, including
- 30 undergraduate (18 graduate) semester hours in financial accounting, auditing, taxation, and management accounting
- 24 undergraduate (18 graduate) semester hours of business courses (excluding accounting courses)
Option 3
A bachelor’s degree or higher from an accredited institute, including
- 30 semester hours (45 quarter hours) of accounting courses covering financial accounting, auditing, taxation, and management accounting subjects
- 24 semester hours (36 quarter hours) of business courses with business law, information systems, and finance subjects. Besides, it must also cover at least one area of economics, business organizations, professional ethics, or business communication. However, it must exclude accounting courses.
Exam Requirements
You must pass the CPA Exam within the rolling 18-month period. Ensure to score at least 75 points in each of the four sections. Check out the above-mentioned CPA Exam Requirements section for further details.
Experience Requirements
Once you pass the CPA Exam, ensure to fulfil the experience requirements before submitting your licensure application. You must earn at least 2000 hours of work experience (full-time or part-time) in public accounting or non-public accounting. Here are the details.
| Public Accounting | Non-public Accounting |
|---|---|
| Minimum Period – 1 year Maximum Period – 3 years | Minimum Period – 3 years Maximum Period – 9 years |
Character or Reference Letter
Submit three-character or reference letters with your licensure application to the MBPA. They confirm your good character. It must be from your acquaintances (not relatives) like business associates, employers, or your employer’s clients.
Ensure that the letters are currently dated (within one year) and signatures are original.
CORI Form
A Criminal Offender Record Information (CORI) form lists criminal cases against you in the Massachusetts state court. Click here to avail of the CORI Form and enter your details. It includes your name, date and place of birth, SSN, ID number and address. The details must be verified by a Division of Professional Licensure (DPL) employee or notary.
Licensing Fees
Ensure to submit your licensure application to the MBPA along with the required fees of $175. In addition, reciprocal applicants licensed for over four years must apply with $499. If applicable, you must pay $100 for the transfer of grades.
Continuing Professional Education (CPE)
CPAs in Massachusetts must complete 80 CPE credit hours every two years. Moreover, they are required to earn at least four hours in Professional Ethics. Let’s see the details.
| Particulars | Details | |
| CPE Reporting Period | July 1 – June 30 every two years | |
| Required credits | 80 hours every two years | |
| Renewal Period | Biennial | |
| Ethics | 4 hours in professional ethics | |
| 1 Credit | 50-100-minute activity (You may add up multiple events in less than 50 minutes) | |
| Credit limitations |
| |
| Credit Calculation | Instruction | 1 Presentation Hour = 1 CPE hour + 2 CPE hours (Prep time) |
| Published Materials & Self-Study | Determined by Continuing Education (CE) Committee | |
| University/College Credit | 1 Semester hour = 15 CPE hours (Credit Courses) | |
| 1 Classroom hour = 1 CPE hour (Non-credit Courses) | ||
| Partial Credit | Accepted in 0.2 (minimum) or 0.5 increments |
Please note that Massachusetts accepts CPA CPE Credits for the programs offered by National Registry Sponsors. However, you can still take up a course in any other subject area, provided that it benefits your position as a public accountant.
Congratulations! Now, after passing the exam and attaining the license, you can finally call yourself a CPA in Massachusetts. Needlessly, the Bay State is a safe haven with a galore of opportunities for CPAs. So, make the most of them!
Always remember that your journey doesn’t end here. Hence, ensure your license renewal every two years. Also, keep a tab on MBPA, AICPA, and NASBA websites for any updates.
Massachusetts CPA Information and Resources
1. Massachusetts Board of Public Accountancy
Office Address
1000 Washington Street
Suite 710
Boston, MA 02118
Email: accountingboard@mass.gov
Phone: 617-701-8635
Fax: 617-727-1627
2. NASBA
- CPA Examination Services
Phone: 615-880-4250
800-CPA-EXAM (800-272-3926)
E-mail: cpaexam@nasba.org
- National Registry of CPE Sponsors
150 4th Avenue N. Suite 700 Nashville, TN 37219
1-866-627-2286
3. Center for Educational Documentation
Boston, Massachusetts(MA)
Telephone: 617-338-7171
Fax: 617-338-7101
Email: info@cedevaluations.com
4. Massachusetts Society of CPAs
105 Chauncy Street
10th Floor
Boston, MA 02111
Telephone: 800-392-6145
5. Massachusetts Secretary of State
Toll-Free: 1-800-392-6090 (within Massachusetts only)
Telephone: 617-727-7030
Fax: 617-742-4528
E-mail: cis@sec.state.ma.us
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