Massachusetts CPA Requirements

 

 

Massachusetts CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Massachusetts. See the sections below for these requirements.

 

Education Requirements for CPA Examination

  • Degree: Baccalaureate degree from a regionally or nationally accredited educational institution.
  • Accounting Coursework for Examination: 21 semester hours of accounting courses to include coverage in financial accounting, auditing, taxation, and management accounting.
  • Business Coursework for Examination: 9 semester hours of business courses to include coverage in business law, finance, and information systems.
  • Total Credit Hours: 120 semester hours
  • Additional Exam Information
    • Prior to Sitting for the Uniform CPA Exam: Complete the degree requirement in addition to the accounting and business course requirements for examination.
    • Application Documents: Application documents found on board website (opens new window).

 

Education and Experience Requirements for CPA Licensure

The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Massachusetts. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.

  • Accounting Coursework: 30 semester hours of accounting courses to include coverage in financial accounting, auditing, taxation, and management accounting.
  • Business Coursework: 24 semester hours of business courses to include coverage in the areas of business law, information systems, finance, and coverage in at least one of the following areas: economics; business organizations; professional ethics; and/or business communication.
  • Ethics Coursework: Not required
  • Total Credit Hours: 150 semester hours
  • Experience Requirements for Licensure
    • Minimum Work Experience: One-year of accounting experience which includes at least 1,820 hours.

 

Additional information can be found on the Massachusetts Board of Public Accountancy (opens new window) website.

 

Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.  Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.

 

2/2019

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