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MACPA Requirements 2026Updated July 27, 2026

Massachusetts CPA Requirements

Everything you need to become a CPA in Massachusetts

150
Credit Hours
1
Year Experience
$175
License Fee
80
CPE Hours/2 Years

Key Facts

  • ✓Requires an SSN to sit for the exam; minimum age 18
  • ✓150 credit hours required for licensure
  • ✓Prefers public accounting experience (or 3 years non-public)
  • ✓80 hours of CPE required every 2 years

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits30(for licensure)
Business Credits24(for licensure)
Additional Requirements:
  • •Must include auditing course

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
  • ✓Public accounting only (or 3 years non-public)

Exam Eligibility

Education to Sit120 credits with 21 accounting + 9 business credits
Credits to Sit120
Accounting Credits to Sit21
Business Credits to Sit9
Minimum Age18 years
Residency RequiredNo
SSN RequiredYes

Licensing & CPE

Initial License Fee$175
Renewal Fee$161
Renewal Period2 years
CPE Hours Required80 per 2 years
Ethics CPE RequiredYes

Exam vs. Licensure: Massachusetts requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 21 accounting credits, but must complete 30 for full licensure. Business credits: 9 to sit, 24 for licensure. Total credits: 120 to sit, 150 for licensure.

Massachusetts State Board of Accountancy

Massachusetts Board of Public Accountancy

Visit Official Website(opens in new tab)
(617) 701-8635
publicaccountants@massmail.state.ma.us

Application Tips

  • 1.Verify current requirements on the official state board website before applying
  • 2.Have official transcripts sent directly from your educational institution
  • 3.Allow 4-6 weeks for application processing
  • 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Massachusetts State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Massachusetts CPE & License Renewal

80
CPE Hours Per Period
2 Years
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$175
Renewal Fee
$161 every 2 years
Full CPE GuideEstimate Total CPA Cost

Frequently Asked Questions

Massachusetts requires a Social Security Number to sit for the CPA exam, per NASBA, which is a significant hurdle for international candidates without US work authorization. Candidates without an SSN should compare jurisdictions before applying. Foreign credentials must be evaluated by an approved agency.

Education Programs for Massachusetts

12 programs meet CPA education requirements in Massachusetts. Browse by category to find the right fit.

View all 53 education programs

Related Resources

Planning your CPA journey in Massachusetts? These guides can help.

CPA Salary Guide (2026)What to expect after you passCPA Career PathsWhere a CPA license can take youIs the CPA Worth It?ROI analysis for candidatesHow Long to Study for the CPA ExamRealistic timelines by sectionBest CPA Review Courses (2026)All 9 providers rankedFind Courses for Your SituationBrowse by candidate profileCPA Costs by StateInteractive map & data

Explore Other States

ALAlabama
120/150 credits
1 year exp.
AZArizona
120/150 credits
1 year exp.
CACalifornia
120/150 credits
1 year exp.
No SSN Required
TXTexas
120/150 credits
1 year exp.
NYNew York
120/150 credits
1 year exp.
No SSN Required
FLFlorida
150 credits
1 year exp.
No SSN Required
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