CPA exam and license requirements in Massachusetts

Massachusetts requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Massachusetts Board of Public Accountancy. Last reviewed 2026-08-10.

Credit hours to sit: 120
Credit hours to license: 150
Exam fee per section: $262.64
Exam credit window: 30 months
State ethics requirement: See below

How many credit hours do you need to sit for the CPA exam in Massachusetts?

Massachusetts requires 120 semester credit hours to sit for the CPA exam. Candidates in Massachusetts sit under the rules of the Massachusetts Board of Public Accountancy.

How many credit hours do you need for a CPA license in Massachusetts?

Massachusetts requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in Massachusetts?

The CPA exam in Massachusetts costs $262.64 per section, a $148 application fee, a $136 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Massachusetts board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in Massachusetts?

Massachusetts gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does Massachusetts require a CPA ethics exam?

Massachusetts: No ethics exam or ethics course is required for licensure; Massachusetts does not mandate the AICPA ethics exam (a 4-hour ethics CPE applies only at renewal).

What work experience is required for a CPA license in Massachusetts?

Massachusetts requires one year (at least 2,000 hours) of public-accounting experience, or three years (at least 2,000 hours) of non-public/industry/government accounting experience, attested by a CPA supervisor.

Who regulates CPAs in Massachusetts?

CPAs in Massachusetts are regulated by the Massachusetts Board of Public Accountancy. Its published requirements are at https://www.mass.gov/orgs/board-of-public-accountancy.

Recent changes and notes for Massachusetts

Massachusetts issues a non-reporting license when the applicant lacks attest experience; a full reporting license requires report/attest experience under a licensed CPA.
The 120 hours to sit must include 21 accounting hours and 9 business hours plus a bachelor's degree.
S.2946 (bachelor's + 2 years experience pathway, proposed effective Jan 1, 2027) passed the state Senate 37-0 on Feb 12, 2026 but is not yet enacted; 150 hours remains required to license.
SSN required; no residency requirement; minimum age 18.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://www.mass.gov/how-to/how-to-apply-for-an-accountancy-license. Requirements change; confirm with the Massachusetts Board of Public Accountancy before applying.