NASBA Academic Credential Evaluation Service is a service NASBA provides to state boards of accountancy.

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EDUCATION

Below are the requirements to apply for a CPA license in Massachusetts.

- One hundred and fifty (150) semester hours of education

Plus ONE of the following options:

Option 1:

  • Graduate degree in Accounting from an accredited AACSB program

Option 2a:

  • Graduate degree in accounting, business administration or law from a regionally or nationally accredited institution
  • Thirty (30) semester hours in accounting at the undergraduate or graduate level to include financial accounting, cost accounting, audit and taxation
  • Twenty-four (24) semester hours in business-related subjects at the undergraduate or graduate level (other than accounting)

Option 2b:

  • Graduate degree in accounting, business administration or law from a regionally or nationally accredited institution
  • Eighteen (18) semester hours in accounting at the graduate level to include financial accounting, cost accounting, audit and taxation
  • Eighteen (18) semester hours in business-related subjects at the graduate level (other than accounting)

Option 3:

  • Bachelor’s degree in business from a regionally or nationally accredited institution
  • Thirty (30) semester hours in accounting (undergraduate/graduate) to include financial accounting, cost accounting, audit and taxation
  • Twenty-four (24) semester hours in business-related subjects, which must include business law, information systems, finance and at least one of the following: economics, business organizations, professional ethics and/or business communications

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Option 4:

  • Bachelor’s degree from a regionally or nationally accredited institution
  • Thirty (30) semester hours in accounting (undergraduate/graduate) to include three (3) semester hours EACH in financial accounting, cost accounting, audit and taxation
  • Twenty-four (24) hours in business-related subjects (undergraduate/graduate), which MUST include three (3) semester hours EACH in business law, business information systems, professional ethics and finance

Course Requirements

  • Associate degree/junior college courses will be accepted only if transferred into a four-year bachelor’s degree program.
  • Online courses, AP and pass/fail grades are acceptable when you receive credit for the courses at a regionally accredited college or university. These courses must appear on an official transcript.
  • CLEP credit will qualify toward the 150 semester hour rule when reflected on the transcript of a regionally accredited college or university.
  • Correspondence courses and/or commercial review courses are not acceptable.
  • CPA Review courses are acceptable if credits are awarded by a regionally accredited college or university.
  • Internships in accounting subjects are accepted to meet accounting course electives; they cannot be accepted toward specific subject requirements.
  • Personal finance is not an acceptable course to meet the finance course requirement.

 

FEES

  • Initial – $100
  • Transfer of Grades – $100 
  • Reciprocal – $100

INTERNATIONAL CANDIDATES

Applicants who obtained their education outside the United States must have an evaluation report completed and submitted by NASBA International Evaluation Services or the Center for Educational Documentation (CED).

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QUICK INFO

APPLY ONLINE - AECR
Fees
International Candidates

USEFUL LINKS

Massachusetts State Board
Rules and Regulations
Frequently Asked Questions

CONTACT US

Toll Free: (866) 350-0017
Email: MAlicense@nasba.org

Mail:
NASBA Licensing Services
PO Box 198589
Nashville, TN 37219