The requirements to become a CPA in Massachusetts can be a bit confusing so I put this guide together to help you navigate the process! If you’re just starting to research getting your CPA license in MA then I suggest starting from the top. Otherwise, feel free to skip ahead to any section you’d like to know a little more about!
Here are the basic age and citizenship requirements to sit for the CPA exam in Massachusetts.
*An Individual Taxpayer Identification Number (ITIN) may also be provided
In Massachusetts you need at least 150 semester hours to get your CPA license but only 120 semester hours to sit for the CPA Exam, which means you can sit for the exam while you’re still in college!
Here’s a detailed breakdown of exactly what’s needed to sit for the CPA Exam and for licensure:
There are three different routes you may take to meeting the 150-hour requirement in MA:
Option 1: Earn a graduate degree in accounting from an AACSB-accredited college or university
Option 2: Earn a graduate degree in accounting, business administration or law from a nationally or regionally accredited college or university or foreign equivalent, including the following required curriculum:
Option 3: Have completed at least 150 semester (or 225 quarter) hours AND obtain a bachelor’s degree from a U.S. accredited college, university or foreign equivalent, including the following required curriculum:
Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.
The cost to apply and register for all four parts of the CPA Exam in Massachusetts are as follows:
*Massachusetts‘ Notice to Schedule (NTS) window is 6 months, so you should only register and pay for the exam section(s) you intend to take within that time. If you need to schedule or re-take any sections beyond your initial NTS window, a scaled re-examination fee ($117, $137, $157 or $177 for 1, 2, 3, or 4 sections, respectively) plus the associated exam section fees above will apply.
Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.
Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?
By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.
The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.
As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!
You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.
If you still can’t decide which course is best, send me an email and I’ll personally help you!
In addition to the education requirements discussed above, the Massachusetts Board of Public Accountancy requires that you have a certain amount of work experience before you can obtain your CPA license. There are two paths to meeting the work experience requirement you may choose from:
Path 1: At least 1 year of experience in public accounting supervised by a licensed CPA
Path 2: At least 1 year of experience in non-public accounting supervised by a licensed CPA
Under either path, qualifying accounting experience is defined as “providing any type of services or advise using accounting attest, compilation, management advisory, financial advisory, tax and consulting skills.”
Good news! Unlike some other states, the Massachusetts Board doesn’t require you to complete an ethics course prior to obtaining your CPA license! You may have to complete one as part of your annual CPE requirements once you’re licensed though, but you can worry about that later :).
Finally! After passing the CPA exam and meeting all of the education and work experience requirements above, you’ll finally be able to apply for your CPA license!
Massachusetts’ application process is fairly straightforward. In order to receive your CPA license, you’ll need to complete and submit the following:
*Your college transcripts provided as part of your CPA exam application will already be on file. You’ll only need to provide additional transcripts if you did not meet the educational requirements for licensure when applying to sit for the CPA Exam (e.g. did not meet the 150 rule).
Once you’ve submitted everything noted above, then congratulations! You should be well on your way to getting your CPA license! In case you need any more info about the exam or licensing process, be sure to check out the additional resources I’ve included down below.