Learn The 7 Simple Steps to Qualifying To Become A Licensed CPA in Massachusetts:
- Meet The Education Requirements in Massachusetts
- Submit Your CPA Exam Application in Massachusetts
- Request Your College Transcripts in Massachusetts
- Pay Your NASBA CPA Schedule Fees in Massachusetts
- Schedule Your CPA Exam Sections At A Prometric Center in Massachusetts
- Find A CPA Exam Mentor To Help You Pass
- Find A CPA Review Course To Study
If you would like a more detailed checklist to make this process even easier, please download your Free CPA Exam Application Checklist PDF below:
Massachusetts Requirements Overview:
Massachusetts's (MD) CPA exam requirements are very specific relating to accounting and business courses that are required to be taken prior to sitting for the exam.
Follow each caption below to ensure that you are qualified to sit for the exam.
Disclosure: Please note that I do my best to keep these requirements up to date but seeing as there are more than 50 states and nations with individual requirements it is difficult for me to keep up with them all. Please verify each requirement with your state board of accountancy to ensure 100% accuracy!
Need help signing up for the CPA exam? We've got you covered. We are offering a free CPA Exam Strategy Session where you can get all the help and support you need. Come join us and take the first step towards achieving your goals!
Register For Free CPA Exam Planning Session With A CPA Exam Coach Here
Education Requirements
What are the education requirements in Massachusetts?
150 Hours Requirement
MA requires 120 hours from an accredited education institutiton.
Special Note: Associate degree/junior college courses will be accepted only if transferred into a four-year bachelor’s degree program. You can also sit for the exam before graduation, you just have to have all of your educational requirements completed first.
A graduate degree is only required to obtain your license.
Accounting Course Requirements
MA requires 21 semester hours focusing on financial accounting, cost accounting, auditing, taxation
Business Course Requirements
MA requires 9 credit hours focusing on business law, finance and information systems
Business Law Requirements
MA suggests 3 semester hours of business law
Ethics Exam
No specific Ethics exam required
Age & Residency Requirements
What are the age and residency requirements in Massachusetts?
US Citizenship Requirement
You are NOT Required for Massachuesetts to be US Citizen to sit for the CPA exam. The SSN and/or ITIN number is mandatory to obtain a Massachusetts CPA license. There is no waiver. International candidates and H4 visa holders can apply for ITIN by filling out Form W-7.
Residency Requirement
Massachuesetts does NOT require you to be a resident, employee, OR have an office in the state for you to take the CPA exam.
Minimum Age to Sit for the CPA Exam
Massachuesetts requires the applicant to be at least 18 prior to sitting for the CPA exam
Massachusetts CPA Exam Fees
How much does it cost to take the CPA exam in Massachusetts?
Massachusetts has fairly standard exam fee rates. If you need to re-take a part there is a varying re-application fee that you will have to pay.
Initial Application Fee: |
$195 |
Audit: |
$195.35 |
Financial: |
$195.35 |
Regulation: |
$176.25 |
Business: |
$176.25 |
Total: |
$938.20 |
Special Fees: |
Re-exam registration fee (varying amounts based on number of parts) |
Already Passed The CPA Exam in Massachusetts? Here Are The CPA License Requirements
To obtain your CPA license MA requires:
Education:
- Complete required 150 credit hours
*30 credit hours of undergrad accounting or 18 credit hours of graduate level courses.
Note: you have 3 years from the time you receive your CPA certificate to obtain your CPA license or else you will have to retake the exam.
Work Experience: 2 options
There are 2 types of licenses in MA, the reporting and non-reporting license. Here is the official definition for a non-reporting license:
"If the candidate has no CPA experience or no report (attest) experience in his/her public accounting experience, the privileges of their license will be restricted to all accounting services, except issuing reports on financial statements. This restriction is designated as a non reporting license, but only the Board and the non reporting licensee will be aware of this restriction unless a member of the public were to inquire. The actual license itself has no restriction on it and we rely on the licensee to provide this information to clients or other members of the public if they are presented in their practice of public accounting with a potential report engagement. The non reporting licensee should review 252 CMR 3.01(5) and make a decision to upgrade the license to be able to perform report services.”
Non-Reporting License Requirements
* 1 year of public accounting experience or 3 years in the private industry that is equivalent to a public accounting position.
* Must be supervised by a CPA
Reporting License:
- 1 year of public
* must include 1,000 attest hours of which no more than 300 can be related to compiliations
Massachusetts State Board Contact Info
Massachusetts Board of Public Accountancy
1000 Washington Street
Suite 710
Boston, MA
02118-6100
Phone: 617-727-1806
Fax: 617-727-2197
Email: cpaes-ma@nasba.org
Web: http://www.mass.gov/dpl/boards/pa/
ABOUT THE AUTHOR:
Bryan Kesler, CPA is the founder of Kesler CPA Review & Ultimate CPA Exam Guide which earned him a spot on CPA Practice Advisor's Top 20 Under 40.
He has helped thousands of CPA candidates pass the CPA exam since 2013. You can contact him via email bryan@cpaexamguide.com
What's Next?
The #1 regret I have when I first started my journey to becoming a CPA is not doing a better job planning.
I wasted hundreds of hours and thousands of dollars because of the planning mistakes I made before I even started studying.
I don't want you to make the same mistakes I did so I'm putting on a free CPA Exam Strategy Session HERE
Working with me on our free strategy session you will walkaway with a step-by-step plan of attack that you can implement.
AND you will avoid all the rookie mistake that I made that cost me so much.
You will also understand exactly what type of study materials you need to invest in and how to use them smarter.
The CPA exam is unlike any exam you have taken and requires a bit more effort upfront to plan and schedule...
Join my Next Strategy Session HERE if you are serious about passing on your first try!