CPA LICENSURE · MA
Massachusetts
Verified. CARE checked this jurisdiction's requirements against an official or official-sourced page as of 2026-09-30. Requirements change — always confirm current details with the board before making a decision.
BOARD OF ACCOUNTANCY
Massachusetts Board of Public Accountancy
www.mass.gov/orgs/board-of-public-accountancy
www.mass.gov/orgs/board-of-public-accountancy
EDUCATION REQUIREMENTS
To sit for the Exam: a bachelor's degree with at least 120 semester hours, including 21 semester hours in accounting (cost accounting, taxation, auditing, financial accounting) and 9 semester hours in business courses. For licensure: 150 total semester hours, including 30 semester hours in accounting and 24 in business.
EXPERIENCE REQUIREMENTS
For bachelor's-degree holders with 150 credits: one year of full-time public accounting experience (about 1,820 hours), including 1,000 hours of attest experience. Candidates with a qualifying graduate accounting degree may need no practical experience. Non-public accounting experience of 3–9 years is an alternative pathway.
SEPARATE ETHICS EXAM REQUIRED?
Not yet independently verified by CARE — confirm with the board.
CAN YOU SIT FOR THE EXAM BEFORE FINISHING ALL EDUCATION?
Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).
APPLICATION NOTES
Massachusetts' graduate-degree exemption from the experience requirement is a notable, real variation from most other states.
SOURCE
https://www.mass.gov/orgs/board-of-public-accountancy — accessed 2026-09-30
CARE CPA Prep prepares candidates for the national Uniform CPA Examination — the same Exam content regardless of where you plan to be licensed. This page is licensure-process information, not Exam content; for the Exam itself, see the six Exam sections, and for the general national pattern behind these state rules, see eligibility & experience requirements.
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