Massachusetts CPA Requirements (2026): Exam and License
Massachusetts exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
120 credits
Massachusetts exam entry uses a qualifying degree and 120 credits with 21 accounting and nine business credits. NASBA also describes a 90-day provisional option and an SSN requirement.
Check exam entryCheckpoint 2
Can I obtain the license?
Massachusetts currently requires 150 credits. Public-accounting experience and non-public experience have different calendar durations even when both use a 2,000-hour minimum.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Massachusetts CPA Exam eligibility
Massachusetts exam entry uses a qualifying degree and 120 credits with 21 accounting and nine business credits. NASBA also describes a 90-day provisional option and an SSN requirement.
- Follow the provisional documentation and completion conditions if the degree or coursework is pending.
- Licensing requires additional education and distinguishes public from non-public work.
Map your transcript
Massachusetts accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 21 credits | 9 credits | Qualifying degree and 120 credits; provisional rules may apply |
| License | Licensing concentration requirements | Licensing concentration requirements | 150 total credits |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Massachusetts CPA license pathways
Massachusetts currently requires 150 credits. Public-accounting experience and non-public experience have different calendar durations even when both use a 2,000-hour minimum.
| Route / availability | Education | Experience |
|---|---|---|
| Public-accounting experience | Qualifying degree and 150 credits | At least 2,000 hours over 1-3 years |
| Non-public experience | Qualifying degree and 150 credits | At least 2,000 hours over 3-9 years |
- Public experience requires at least 2,000 hours over one to three years.
- Non-public experience requires at least 2,000 hours over three to nine years. The reviewed alternative-path legislation was still pending.
Dates that affect your decision
Planning for Massachusetts CPA requirements in 2027
For 2027, plan around the current 150-credit route and your actual experience category unless a later enacted change is verified.
September 15, 2026 review
ProposedAlternative-path legislation remains pending
S 2946 was not established as enacted in this review. Use the current licensing instructions for an application plan.
Worked planning example
2,000 non-public hours in one year
Illustrative candidate scenario, not an eligibility determination.
Starting point
You have 2,000 hours of corporate accounting work completed over one year.
What the rules mean
The non-public route’s three-year minimum is separate from the hour minimum. The public-accounting timetable cannot be substituted.
Next action
Ask the board how your work is classified and document both the hours and calendar period before applying.
From education to an appointment
How to apply and prepare in Massachusetts
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Massachusetts CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $136.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $148.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
| Initial license application | $175 | Separate from NASBA examination charges. | Verify this charge |
Frequently Asked Questions
- What are the Massachusetts CPA Exam requirements in 2026?
- Massachusetts exam entry uses a qualifying degree and 120 credits with 21 accounting and nine business credits. NASBA also describes a 90-day provisional option and an SSN requirement. Follow the provisional documentation and completion conditions if the degree or coursework is pending. Licensing requires additional education and distinguishes public from non-public work.
- Does Massachusetts require 150 hours for CPA licensure in 2026?
- Massachusetts currently requires 150 credits. Public-accounting experience and non-public experience have different calendar durations even when both use a 2,000-hour minimum. Public-accounting experience: Qualifying degree and 150 credits; At least 2,000 hours over 1-3 years. Non-public experience: Qualifying degree and 150 credits; At least 2,000 hours over 3-9 years.
- How should I plan for Massachusetts CPA requirements in 2027?
- For 2027, plan around the current 150-credit route and your actual experience category unless a later enacted change is verified.
- Are Massachusetts exam eligibility and licensing the same?
- They are separate checkpoints. The non-public route’s three-year minimum is separate from the hour minimum. The public-accounting timetable cannot be substituted. Ask the board how your work is classified and document both the hours and calendar period before applying.
- What should I confirm before applying in Massachusetts?
- Pending legislation is not an available alternative licensing route.
- Does a CPAPass account apply for my Massachusetts license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Massachusetts requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.