Massachusetts

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: 150 semester (225 quarter) hours of general college education completed at a regionally or nationally accredited school. 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

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

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).

• Require the agency to evaluate as follows:
  • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
  • A credential analysis that specifies:
    • The name of the country;
    • The degree awarded;
    • The year the degree was awarded; and
    • The entity that awarded the degree;
  • A course-by-course listing; and
  • A course credit analysis that includes:
    • Total credits earned toward the degree as stated on transcripts submitted;
    • Total accounting credits earned; and
    • Total business credits earned.
• Completed original evaluations must be received by NASBA Licensing directly from the evaluation service at the time of application. Photocopies are not acceptable.
• A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
• Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

 

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