Massachusetts

NASBA Academic Credential Evaluation Service is a service NASBA provides to state boards of accountancy.

Are you an International Candidate? Click here to read more.

EDUCATION

Below are the requirements to apply for a CPA license in Massachusetts.

- One hundred and fifty (150) semester hours of education

Plus ONE of the following options:

Option 1:

• Graduate degree in Accounting from an accredited AACSB program

Option 2a:

• Graduate degree in accounting, business administration or law from a regionally or nationally accredited institution
• Thirty (30) semester hours in accounting at the undergraduate or graduate level to include financial accounting, cost accounting, audit and taxation
• Twenty-four (24) semester hours in business-related subjects at the undergraduate or graduate level (other than accounting)

Option 2b:

• Graduate degree in accounting, business administration or law from a regionally or nationally accredited institution
• Eighteen (18) semester hours in accounting at the graduate level to include financial accounting, cost accounting, audit and taxation
• Eighteen (18) semester hours in business-related subjects at the graduate level (other than accounting)

Option 3:

• Bachelor’s degree in business from a regionally or nationally accredited institution
• Thirty (30) semester hours in accounting (undergraduate/graduate) to include financial accounting, cost accounting, audit and taxation
• Twenty-four (24) semester hours in business-related subjects, which must include business law, information systems, finance and at least one of the following: economics, business organizations, professional ethics and/or business communications

- back to top-

Option 4:

• Bachelor’s degree from a regionally or nationally accredited institution
• Thirty (30) semester hours in accounting (undergraduate/graduate) to include three (3) semester hours EACH in financial accounting, cost accounting, audit and taxation
• Twenty-four (24) hours in business-related subjects (undergraduate/graduate), which MUST include three (3) semester hours EACH in business law, business information systems, professional ethics and finance

FEES

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

INTERNATIONAL CANDIDATES

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).

- back to top-