Massachusetts

Due to extremely high application volume, please allow up to 8 weeks for application processing.

Before applying for an Academic Credential Evaluation through NASBA’s Licensing Service, please familiarize yourself with this jurisdiction’s educational requirements below. Please Note: NASBA’s Licensing Service evaluates only the educational requirement for licensure in this state. All other licensure inquiries are to be directed to the State Board of Accountancy.

To apply for an educational evaluation, you will be asked to create a user account upon your first usage of our licensing online application tool. Registering for a user account will allow you to obtain the required documents to submit with your application, apply for the evaluation, maintain your current information and check the status of your application.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

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EDUCATION

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

Applicants must have completed 150 semester hours (225 quarter hours) of college or university education, to include a bachelor’s degree from a nationally or regionally accredited institution.

Plus ONE of the following options:

Option #1: Earned a graduate degree in accounting from a program at a nationally or regionally accredited college or university that is further accredited by the Association to Advance Collegiate Schools of Business (AACSB). Programs not accredited by AACSB must be approved by the Board or an Educators Credential Committee appointed by the Board;

Option #2: Earned a graduate degree in accounting, business administration or law from a nationally or regionally accredited college or university including 30 semester hours (45 quarter hours) of accounting at the undergraduate level, or 18 semester hours (27 quarter hours) of accounting at the graduate level. The accounting credits shall include coverage in financial accounting, auditing, taxation, and management accounting. In addition, the degree must include or be supplemented by, 24 semester hours (36 quarter hours) of business courses (other than accounting courses) at the undergraduate level or 18 semester hours (27 quarter hours) at the graduate level, or an equivalent combination thereof; or

Option #3: Earned at least a bachelor’s degree from a nationally or regionally accredited college or university including or supplemented by 30 semester hours (45 quarter hours) of accounting courses. The accounting credits shall include coverage in financial accounting, auditing, taxation, and management accounting. In addition, the degree must include, or be supplemented by, 24 semester hours (36 quarter hours) of business courses other than accounting courses. These business courses shall include coverage in the areas of business law, information systems, finance, and coverage in at least one (1) of the areas of economics, business organizations, professional ethics, and/or business communication.

Course Requirements

• 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.
• Effective March 2020–Accounting ethics is not an acceptable accounting elective to satisfy the general accounting hour 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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