Obtaining Your CPA License in Massachusetts: FAQs

Eligibility Requirements

1. What are the general requirements for becoming a licensed CPA in Massachusetts?

All candidates for certification must pass the CPA Exam and meet specific educational and experience requirements to become licensed in Massachusetts.

2. What is the education requirement for becoming a CPA in Massachusetts?

A CPA candidate must complete 150 credit hours (225 quarter hours) of college or university education for a Bachelor’s degree from a nationally or regionally accredited institution. Credits can be earned outside of a degree program and community college credits are accepted without transfer into a four-year school.

3. What is the experience requirement for a CPA certification/licensure?

You are required to have no less than one year of employment in public accounting that includes no fewer than 2,000 hours of providing any type of services or advice using accounting attest, compilation, management advisory, financial advisory, tax and consulting skills. Part-time experience can be earned over a period of up to three years.

4. Do I need a graduate degree to become a CPA?

No, the only degree required for certification is a Bachelor’s degree. However, the skills and knowledge usually developed in a graduate program (e.g., Master of Accounting, Master’s in Tax, Master of Business Administration (MBA), law degree, etc.) may be very useful in helping CPAs meet client demands. For this reason, MassCPAs encourages a graduate education.

Coursework

1. Does my college-level education need to include specific coursework?

It depends; the requirements vary based on the highest degree you obtain. Summary information is provided below.

Option 1: If you obtain a Master’s degree in accounting from a college or university whose accounting program is accredited or whose accounting program has been reviewed and accepted by the Massachusetts Board of Public Accountancy, you will not need to meet specific course requirements.
Option 2: If you earn a graduate degree in accounting from a school that does not fall within Option 1, or if you earn a graduate degree in business administration or law, you will need:
- 18 semester hours (27 quarter hours) of accounting at the graduate level or 30 semester hours (45 quarter hours) at the undergraduate level, or an equivalent combination thereof. These courses must include coverage in financial accounting, audit, taxation and management accounting. In addition, the degree must include or be supplemented by 18 semester hours of business at the graduate level, 24 semester hours (36 quarter hours) of business courses (other than accounting courses) at the undergraduate level or an equivalent combination thereof.
Option 3: If your highest degree is a Bachelor’s degree: your degree must include, or be supplemented by, 30 semester hours in accounting with coverage in financial accounting, audit, taxation and management accounting. In addition, the degree must include, or be supplemented by, 24 semester hours in business courses other than accounting courses. These business courses shall include coverage in business law, information systems, finance and coverage in at least one of the areas of economics, business organizations, professional ethics and/or business communication.

*Please note: Graduate degrees in business administration include such degrees as Master of Business Administration (MBA), Master of Science in Accounting Information Systems (MSAIS), Master of Science in Finance (MSF) and Master of Taxation (MST).

2. What constitutes a graduate degree in business?

Typically, to qualify as a graduate degree in business, a degree program must be offered through the college or university’s school of business or management. While most candidates are likely to satisfy this requirement with an MBA degree, it might also be satisfied with a more focused business degree in what would be considered a traditional business subject. Thus, a candidate would be considered as having a graduate degree in business if he or she completed an MST or an MSAIS/MSMIS.

Other traditional areas of business include, but are not limited to, subjects such as: decision sciences, finance (including banking, insurance and real estate), human resources, management science, marketing, operations management, organizational behavior, organizational development, strategic management, supply chain management and technology management (excerpted from AACSB International Accreditation Standards). A focused graduate degree in any of these areas will be considered as a graduate degree in business.

To qualify, a graduate degree in law should be offered by a law school recognized by the American Bar Association or authorized by the Commonwealth of Massachusetts to grant law degrees. While most candidates are likely to possess a Juris Doctor (JD) degree or a Master of laws (LLM), other postgraduate law degrees will also qualify as appropriate graduate degrees in law.

3. What if I took both undergraduate and graduate courses to satisfy my accounting and business credit requirements?

If you combine undergraduate and graduate credits to calculate the required 30 undergraduate or 18 graduate accounting credits, one graduate credit equals 5/3 of an undergraduate accounting credit. Therefore, a three-credit grad course is worth five undergrad credits. Conversely, one undergraduate accounting credit equals 3/5 of a graduate accounting credit.

If you combine undergraduate and graduate credits calculate the required 24 undergraduate or 18 graduate business credits, each graduate credit equals 4/3 of an undergraduate credit. Therefore, a three-credit graduate course is worth four undergraduate credits. Conversely, one undergraduate business credit equals 3/4 of a graduate credit.

4. Do the additional courses I take to reach the required 150 total have to include specific subject areas?

No, but we recommend that you review the Examination Blueprints published by the AICPA to ensure that your courses will cover all the subject matter tested on the Exam. In addition, courses in advanced excel, data analytics and oral and written communications are valued by accounting firms.

5. What are acceptable accounting courses?

Completion of a course in each of the four required areas is the most direct way to meet the requirement. Below are a few examples:

Financial accounting: Intermediate Accounting, Advanced Accounting, International Accounting, Financial Statement Analysis and Financial Reporting and Analysis
Auditing: Financial Statement Auditing, Internal Audit and IT Audit
Taxation: Income Taxation, Financial Planning, Corporate Taxation and Tax Implications of Accounting Decisions
Management Accounting: Cost Accounting, Accounting Information for Decision Making and Managerial Accounting

*Please note: Elementary and introductory courses will count toward the requirements for accounting hours.

6. What are acceptable business courses?

Completion of a course in each of the required areas is the most direct way to satisfy the coverage requirement. Since these coverage areas are broad, the requirement may be satisfied by a wide variety of courses. Examples of courses that might provide coverage in these areas include, but are not limited to:

Business Law: Business Law and Law for Accountants
Information Systems: Management Information Systems and Information Resource Management
Finance: Corporate Finance, Managerial Finance, Financial Risk Management, Financial Planning and Investments
Economics: Managerial Economics, Macroeconomics and Microeconomics
Business Organizations: Organizational Behavior and Managing People
Professional Ethics: Business Ethics and Professional Ethics
Business Communications: Business Writing, Professional Speaking and Managerial Communications

7. What if a course title does not clearly relate to the coverage area?

If a course title does not clearly relate to the coverage area, you may need to submit a course catalogue, syllabus or letter from a professor.

8. What if I am an international candidate who earned educational credits at a school outside the U.S.?

You will need to have your educational credentials evaluated by the Center for Educational Documentation or NASBA. These are the only evaluation services accepted. This evaluation is not necessary if you studied a semester abroad as part of your program at a U.S. accredited college.

Time Limits

1. What if I sit for the Exam before I meet the 150-hour requirement for CPA certification?

Before you apply for your CPA license, you will need to submit an Academic Evaluation for Certification Report (AECR) to NASBA ($100 fee). The report status of “eligible” must be included with your license application.

2. Is there a time limit to meet the 150-hour requirement once I pass the CPA Exam?

No, there is no time limit to meet the 150-hour requirement.

3. Is there any time limit to acquire my work experience once I pass the Exam or earn my 150 credits?

No, there is no time limit to acquire work experience once you pass the Exam or earn your 150 credits.

Experience Requirements

1. Can I substitute non-public or government accounting experience to meet the requirement for certification?

Yes, you can substitute three years of full-time employment in industry, government, academia or a nonprofit that includes no fewer than 2,000 hours of performance of services or advice using accounting attest, compilation, management advisory, financial advisory, tax and consulting skills. Part-time experience can be earned over a period of nine years. The Board of Public Accountancy will look at such factors as the complexity and diversity of work. Your three years of employment must include responsibilities above entry-level and you must work under the direct supervision of a CPA (licensed at the time the experience was obtained).

2. Are there specific circumstances when governmental experience is considered equal to public accounting experience?

Yes, the Board, in its discretion, may grant credit for field audit work, including the direct supervision of field audit work, with the U.S. Government or any agency or subdivision of the Commonwealth with a demonstrated emphasis on the expression of opinions on financial statements in accordance with generally accepted auditing standards, the review of and report on internal controls, the application of varied auditing procedures, the preparation of audit working papers for account examinations, the planning of auditing work programs, the preparation of written explanations and comments on examination findings and the preparation and analysis of financial statements. The experience required by this clause, as approved by the Board, shall be considered work experience on the same basis as experience in public accounting practices; provided, however, that adherence to the standard of independence is strictly applied.

3. How is full-time experience at a public accounting firm calculated?

You must work for an uninterrupted period of two months or more with a minimum of 35 hours per week. Sickness and legal holidays are not considered an interruption of service.

4. How is part-time experience at a public accounting firm calculated?

You must work for an uninterrupted period of two months or more with a minimum of 20 hours per week. Sickness and legal holidays are not considered an interruption of service. Credit will be granted only for actual hours devoted to the performance of services described above.

5. How is full-time experience in government or non-public accounting calculated?

You must work for an uninterrupted period of 12 months or more with a minimum of 35 hours per week. Sickness, vacation and legal holidays are not considered an interruption of service.

6. How is full-time experience in government or non-public accounting calculated?

You must work for an uninterrupted period of 12 months, with a minimum of 20 hours per week. Sickness, vacation and legal holidays are not considered an interruption of service.

7. Will my internship at a public accounting firm count toward the experience requirement?

Yes, if the type of service you were performing qualifies and you worked for an uninterrupted period of two months or more.

8. Can volunteer experience be used to fulfill the experience requirement?

No, it won’t, but it might lead to a paid opportunity in the future or introduce you to individuals who may help advance your career.