Massachusetts CPA Exam & License Requirements

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 requirements differ depending on whether you want a reporting or non-reporting license (see details below). With a graduate degree in accounting, business, or law, no experience is required for licensure, but the candidate can only apply for the non-reporting license.

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

  1. Bachelor degree or above
  2. 120 semester units from an accredited university or educational institution
  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

(a) Non-Reporting License: Allows you to perform all accounting services except issuing reports on financial statements

  • 1 year of public accounting experience or 3 years of non-public accounting in a position that is substantially equivalent to public accounting
  • Experience must be beyond entry level and under the supervision of a CPA
  • No experience required if you have a graduate degree in accounting, business, or law

(b) Reporting License: Able to issue reports on financial statements

  • 1 year of public accounting experience, and 1000 hours of attest experience, of which no more than 300 hours may consist of full disclosure compilation

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

MA Exam Information and Resources

MA CPA License FAQ

MA CPA Exam Candidates

Massachusetts CPA Requirements

For more details, please contact:

Massachusetts Board of Public Accountancy
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!