Massachusetts CPA CPE Requirements

How to reach the regulator directly.

Massachusetts Board of Public Accountancy
1000 Washington Street, Suite 710
Boston, Massachusetts 02118-6100

Tel: (617) 727-1806
Fax: (617) 727-0139

Email: accountingboard@mass.gov

The regulator's own published rules and related resources.

Massachusetts Board of Public Accountancy

The total continuing education hours required.

80 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

During the two year period immediately preceding re licensing, applicants for biennial license renewal must complete 80 hours of acceptable continuing education, unless exempted (refer to "Exemptions" below). Beginning with the period ending June 30, 2007 and all periods thereafter, four hours of acceptable continuing education shall be in the area of professional ethics.

How the reporting cycle is structured.

Biennial.

When a reporting cycle begins.

July 1, every two years.

For licensees admitted on or after July 1, 1979, the two-year reporting period concludes on the second June 30 after admission and every two years thereafter.

For licensees admitted prior to July 1, 1979, the reporting period ends on June 30 of either odd or even-numbered years as determined by the Board.

How completed credits are reported to the regulator.

License Renewal Report Form.

Candidates for biennial permit renewal must provide a signed statement, under penalty of perjury, supported by documentation disclosing the following information pertaining to the educational programs submitted for qualification under the Public Accountancy Continuing Education Rules:

1. school, firm or organization conducting course,
2. location of course,
3. title of course or description or content,
4. dates attended, and
5. hours claimed.

The Continuing Education Committee will verify on a test basis, information submitted by registrants. If a Continuing Education Statement submitted by an applicant for biennial permit renewal as required by this Rule is not approved, the applicant shall be so notified and he may be granted a period of time by the Continuing Education Committee in which to correct the deficiencies noted.

Primary responsibility for documenting the requirements rests with the registrant and evidence to support fulfillment of the requirements must be retained for a period of two years after the biennial permit renewal date.

The renewal or reporting deadline.

July 7, every two years.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Failure to meet the CPE requirement may result in late fees and / or other action, including suspension of one's license.

Reduced or prorated requirements for a first renewal.

Effective May 19, 2017: The Board may provide for prorated continuing professional education requirements to be met by applicants whose initial licenses were issued substantially less than two years prior to the renewal date.

New licensees must complete the CPE requirement by the second June 30 after admission and then every two years thereafter. During the first reporting period, the CPE requirement is set on a pro rated basis:

• If admitted between July and September: 80 hours
• If admitted between October and December: 70 hours
• If admitted between January and March: 60 hours
• If admitted between April and June: 50 hours

Qualifying CPE credits are accepted only after the date of licensure.

Who may be excused from all or part of this requirement.

The Board may make exceptions from the Public Accountancy Continuing Education Rules where:

• reasons of health, certified by a medical doctor, prevent compliance by the licensee;
• the licensee is on active duty with the Armed Services of the United States; or
• other good cause exists.

No exception shall be made solely because of age.

If an applicant's license has not been renewed for at least two renewal periods, before the Board will issue a license, such applicant will be required to complete at least 160 hours of qualified education within 24 months prior to issue, of which at least 80 hours must be in the attest function or financial statement preparation. Once the requirement is met, the license will renewed back to the date that it expired. On the subsequent renewal of the biennial permit, applicant will be given no credit for the prior 160 hours set forth above. The requirement for the subsequent renewal is the regular CPE requirement, i.e., the requirement is not pro-rated.

Whether unused credits can apply to the next period.

Updated May 19, 2017: Although 80 hours acquired in one of the two years covered by the registration period qualifies a registrant for the two year period, no carryover is permitted from one two year period to another.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

May 19, 2017: The MA Board has revised its rules. Most notably, now allows 10-minute increments for CPE. Refer to paragraphs above, preceded by 'May 19, 2017' for more details on areas which have changed.

For the period ending June 30, 2007 and all periods thereafter:

• Four (4) of the 80 hours of Continuing Professional Education must be completed in the area of professional ethics.