Massachusetts CPA Exam & License Requirements

  •  Updated:Sep. 15, 2019
  • Bryce Welker, CPA
  • CPA Review Courses
  • You’re our #1 priority.
    100% of the time.

    We believe everybody should be able to make online purchases with confidence. And while our website doesn’t feature every test prep company or review course in the universe, we’re proud that the advice we offer and the information we provide is accurate, truthful, objective - and entirely free.

    So how do we actually make money? It’s simple, our partners compensate us. While this may influence which products we review and write about, and where they show up on the site, it absolutely does not influence our recommendations or guidance, which are formed by hundreds of hours of research and analysis. Check out our partners here.

    What’s the bottom line? We’re on your team and are passionate about helping you achieve your career goals, even if it means we don’t make a dime.

Massachusetts CPA Exam & License Requirements

Massachusetts requires 150 credit hours to earn a CPA license, however you may sit for the CPA exam with only 120 credit hours.  The work experience requirement for a MA CPA license are 1 year of public accounting experience at a public firm or three years of accountancy experience at a non-public firm under the supervision of a licensed CPA.

To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:

  1. Minimum age: 18
  2. U.S. Residency NOT Required
  3. State Residency NOT required

Education Requirements Before Sitting For MA CPA Exam

  1. Bachelor degree or above
  2. 120 semester units from an accredited university or educational institution (150 required for license)
  3. Accounting Courses: 21 semester units (financial accounting, cost accounting, auditing, taxation)
  4. Business Courses: 9 semester units (business law, finance and information systems)

*Important Note: You must have completed all the requirements for your bachelor’s degree before you may sit for the exam

MA CPA License Requirements

Education
  • 150 semester units from an accredited university or institution
  • 30 semester hours of undergraduate accounting courses or 18 semester hours of graduate courses for licensure

*Important Note: You have 3 years from the time you receive notice of passing all 4 sections of the exam to meet the educational requirements for CPA licensure

Work Experience
  • 1 year of public accounting experience at a public firm or at least three years of accountancy experience at a non-public firm under the supervision of a licensed CPA
Ethics Exam
  • No Requirement

Massachusetts CPA Exam Fees

The cost to take all four sections of the CPA exam in Massachusetts is $743 plus the initial $195 application fee.  The re-examination registration fees vary depending on the number of sections you are signing up for.

Auditing and Attestation (AUD)$195.35
Business Environment and Concepts (BEC)$176.25
Financial Accounting and Reporting (FAR)$195.35
Regulation (REG)$176.25
Application Fee:$195

**Important Note: You should not apply and pay for exam sections that will not be taken within six months because your Notice to Schedule (NTS) in Massachusetts expires 6 months after issuance.

Additional CPA Requirements

  1. Pass all 4 sections of the CPA exam with a score of 75% or higher
  2. Complete verified accounting work experience
  3. Fill out and submit all required CPA license application paperwork
  4. Pay the CPA license application fee

1000 Washington Street, Suite 710
Boston,  MA  02118-6100
Email: [email protected]
Phone: 617-727-1806
Fax: 617-727-2197

What’s Next?

Now that you have started the CPA exam application process, your next step is to find a CPA review course that fits your budget, learning style and schedule.

It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!

15 Comments
  • Jack
    Posted at 11 February, 2019 08:14 AM Reply

    Is Information Systems a required course for business?I have 60 finance course hours, but I don't believe I ever took an information systems course... Was this a required class to sit or just an example of the types of classes?Thanks!

    • Bryce Welker, CPA
      Posted at 13 February, 2019 06:28 AM Reply

      Just an example of one type of class for that category!Cheers, Bryce

    • Audrey
      Posted at 25 March, 2017 00:22 AM Reply

      Hello, I just passed all parts of the CPA exam but I was registered in New York State. Can I transfer my credits to Massachusetts to get the Non-Reporting License because I hold a Master Degree in Accounting. Besides, for the work experience requirements, is that required that the verifier must be your direct supervisor?Thanks!

      • BWelk
        Posted at 28 March, 2017 16:55 PM Reply

        Check out this article about the mobility of the CPA license and how mobilty can be applied to you–

      • Mayank Saxena
        Posted at 6 June, 2016 16:23 PM Reply

        Hello, I am an Indian CA- Student, currently in my training phase. I am a holder of Bachelor and Masters in commerce degree from an Indian University(i.e. I have 150 hours credit). I also have 3 years of experience(CA-training) in auditing and advisory department of a big4. Will this training qualifies for CPA experience requirements?And as I hold graduate degree, will i get exemption from practical training?

        • BWelk
          Posted at 7 June, 2016 21:58 PM Reply

          Can anyone here help Mayank with this specific question?

        • Anna
          Posted at 11 March, 2016 00:12 AM Reply

          Hello,Can I sit for the cpa Exam without an auditing course but having everything else that is required? I have a bachelor's in business, have 18 credits in accounting instead of 21.Thanks. Anna .

          • BWelk
            Posted at 31 March, 2016 20:18 PM Reply

            I'm not sure Anna, can anyone else here help her out??

          • Tim
            Posted at 25 August, 2015 16:18 PM Reply

            I have been working for a small accounting firm for over a year. The owner is a CPA, but it is in an inactive status. We have not done audits in our office and focus primarily on preparing personal tax returns. We also do estate, trust, and corporate returns.Is that sufficient for the public accounting experience?

            • BWelk
              Posted at 2 September, 2015 02:40 AM Reply

              In California your work experience has to be signed off by an active CPA license holder.. does anyone else here know if Massachusetts has the same rule?

            Post A Comment

            Exclusive Offer

            SAVE $900! Surgent CPA Review Ultimate Pass Discount

            39 uses today
            Expires: 09/17
            Exclusive Offer

            Save $750 Off Roger CPA Elite Course

            37 uses today
            Expires: 09/15
            Big Discount

            Save BIG Today OFF the Becker CPA Review

            39 uses today
            Expires: 09/17

            Save $1,100 off Surgent CPA Review if you’ve failed the exam

            38 uses today
            Expires: 09/17

            Save $750 with Wiley CPAexcel Platinum

            34 uses today
            Expires: 09/19

            Gleim CPA Premium Review Course Discount – Save $400

            36 uses today
            Expires: 09/19

            Save $310 – Fast Forward Academy CPA

            39 uses today
            Expires: 09/16

            SAVE $239 On Yaeger CPA Review

            36 uses today
            Expires: 09/15

            Crush Exclusive: Save $200 Off Universal CPA Review!

            39 uses today
            Expires: 09/17

            SAVE $725! Surgent CPA Review Premier Pass Discount

            39 uses today
            Expires: 09/16

            SAVE $350! Surgent CPA Review Essential Pass Discount

            40 uses today
            Expires: 09/17

            Save $300 Off Roger CPA Premier Course

            39 uses today
            Expires: 09/17

            Wiley Platinum CPAexcel Discount – $367.50 OFF!

            34 uses today
            Expires: 09/15

            SAVE 20% – Roger CPA Review – Audio Course

            38 uses today
            Expires: 09/15

            SAVE 20% – Roger CPA Review – Fresh Start Special

            35 uses today
            Expires: 09/15

            SAVE 20% – Roger CPA Review – CRAM Course

            35 uses today
            Expires: 09/15

            Roger CPA Financing Offer – As low as $183/month!

            33 uses today
            Expires: 09/15

            Roger Weekly Discounts – Up to $800 OFF!

            39 uses today
            Expires: 09/15

            Surgent CPA 0% Financing – $49/Month!

            33 uses today
            Expires: 09/15

            Surgent CPA 5-Day FREE Trial Offer

            41 uses today
            Expires: 09/21

            Wiley CPAexcel Weekly Discounts – Up to $500 OFF!

            33 uses today
            Expires: 09/15

            Wiley Silver CPAexcel Discount Code – $255 OFF!

            40 uses today
            Expires: 09/15

            Wiley Gold CPAexcel Discount Code – $277.50 OFF!

            36 uses today
            Expires: 09/15
            View More