Becoming a Certified Public Accountant (CPA) in Massachusetts opens doors to prestigious accounting careers in Boston’s thriving financial district and throughout the Commonwealth. With 12 Fortune 500 companies headquartered here and a business ecosystem fueled by Harvard and MIT graduates, Massachusetts offers exceptional opportunities for CPAs. This comprehensive guide, reviewed by Massachusetts CPAs, walks you through the exact requirements and steps to earn your CPA license in the Bay State.
Massachusetts consistently ranks #1 in U.S. News & World Report’s Business Environment Rankings, despite relatively high tax rates—a combination that creates strong demand for skilled CPAs who can help businesses and individuals navigate complex tax situations. From Raytheon to Biogen, the state’s innovative companies rely on CPAs for everything from SEC filings to strategic financial planning.
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- Step 1: Education Requirements
- Step 2: CPA Exam Process
- Step 3: Experience Requirements
- Step 4: License Application
- Step 5: Continuing Education
- Step 6: CPA Salary in Massachusetts
- Step 7: Frequently Asked Questions
Step 1: Massachusetts CPA Education Requirements
The Massachusetts Board of Public Accountancy requires all CPA candidates to complete specific educational requirements before becoming licensed. Understanding these requirements is crucial for planning your path to CPA licensure.
Core Education Requirements
To become a CPA in Massachusetts, you must:
- Earn a bachelor’s degree from an accredited institution
- Complete 150 semester hours of college credit (standard bachelor’s degrees contain only 120 hours)
- Meet specific accounting and business course requirements
Since most bachelor’s degrees consist of just 120 semester hours, you’ll need an additional 30 credits. The most common paths include earning a master’s degree in accounting or completing a post-baccalaureate certificate program.
Program Accreditation Requirements
Your accounting program must be accredited by a nationally or regionally recognized agency. The Massachusetts Board accepts programs accredited by:
- Regional accrediting bodies recognized by the U.S. Department of Education
- AACSB – The International Association for Management Education (offers exemptions from specific course requirements)
You can verify your school’s accreditation status through the U.S. Department of Education’s database.
Three Pathways to Meet Requirements
Massachusetts offers three scenarios for meeting CPA education requirements:
Scenario 1: AACSB-Accredited Graduate Degree
Earn a bachelor’s degree followed by a graduate degree in accounting from an AACSB-accredited university. This path automatically satisfies all course requirements.
Scenario 2: Non-AACSB Graduate Degree
Complete a bachelor’s degree plus a graduate degree in accounting, business administration, or law that includes:
Scenario 3: Bachelor’s Degree Plus Additional Coursework
Earn a bachelor’s degree with supplemental courses totaling 150 hours, including:
Step 2: Taking the Uniform CPA Exam in Massachusetts
The Uniform CPA Examination tests your knowledge across four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Massachusetts has specific eligibility requirements for exam candidates.
Early Exam Eligibility
You can sit for the CPA exam before completing all 150 credit hours if you have:
- Completed at least 120 semester hours
- Earned your bachelor’s degree
- Completed 21 semester hours in accounting (including cost accounting, taxation, auditing, and financial accounting)
- Completed 9 semester hours in business courses
Application Process
- Apply through NASBA: Register online with NASBA’s CPA Examination Services (CPAES)
- Submit transcripts: Have your college send official transcripts directly to CPAES
- Pay fees: Submit application and examination fees via credit card (online) or check/money order (mail)
- Receive NTS: Within four weeks, you’ll receive a Notice to Schedule (NTS) via email
- Schedule your exam: Book your test date through Prometric’s website
Massachusetts Testing Locations
Prometric testing centers in Massachusetts include:
- Boston
- Burlington
- Lowell
- Worcester
- North Andover
- Brockton
- West Springfield
For detailed information about the CPA exam format, scoring, and preparation strategies, visit our comprehensive CPA exam guide.
Step 3: Massachusetts CPA Experience Requirements
After passing the CPA exam, you must gain qualifying work experience before receiving your license. Massachusetts offers different experience requirements based on your education level.
Bachelor’s Degree Holders (150 Credits)
If you have a bachelor’s degree with 150 semester hours, you need:
- Duration: One year of full-time public accounting experience (1,820 hours total)
- Attest requirement: 1,000 hours must be in attest (reporting) experience involving full disclosure financial statements
- Compilation limit: No more than 300 hours of the 1,000 can be in full disclosure compilations
- Verification: Experience must be verified by a CPA partner at your firm
Graduate Degree Holders
If you hold a graduate degree in accounting, no practical work experience is required for Massachusetts CPA licensure—a unique benefit that sets Massachusetts apart from many other states.
Experience Verification Process
Your supervising CPA must:
- Be a licensed CPA in Massachusetts
- Be a partner or shareholder at the accounting firm
- Submit a letter on firm letterhead directly to the Massachusetts Board
- Include employment dates, hours worked, and specific competencies developed
Pro Tip: Start documenting your experience hours from day one. Keep detailed records of your attest work to ensure you meet the 1,000-hour requirement.
Step 4: Applying for Your Massachusetts CPA License
Once you’ve met all education and experience requirements and passed the CPA exam, you’re ready to apply for licensure. Massachusetts offers two types of licenses.
Full Reporting CPA License
This license allows you to issue reports on financial statements. To apply, submit:
- Completed application form
- Application fee of $175 (check/money order payable to Commonwealth of Massachusetts)
- Recent 2″ x 2″ photograph
- Notarized pages 3 and 6 of the application
- Experience verification letter from the supervising CPA
- Three character reference letters (from non-relatives)
- Official transcripts (sent directly from your college)
Mail all materials to:
Massachusetts Board of Public Accountancy
1000 Washington St., Suite 710
Boston, MA 02118-6100
Non-Reporting CPA License
If you haven’t completed the attest experience requirement, you can apply for a Non-Reporting License using this form. You can upgrade to a Full Reporting License later by:
- Completing 80 hours of CPE within six months
- Undergoing a peer review
- Completing the attest experience requirement
CPA License Reciprocity
Massachusetts offers reciprocity for CPAs licensed in other states through the Substantial Equivalency provision. You must:
- Have practiced as a CPA within the past 10 years
- Have at least 5 years of CPA experience
- Be licensed in a substantially equivalent state
- Submit the Short Form Substantial Equivalency Application
Step 5: Massachusetts CPA Continuing Education Requirements
Maintaining your Massachusetts CPA license requires ongoing professional development through Continuing Professional Education (CPE).
CPE Requirements
Qualifying CPE Activities
- NASBA or AICPA-approved courses
- University credit courses (1 semester hour = 15 CPE hours)
- Professional association programs and conferences
- Teaching accounting courses (limited to 50% of requirement)
- Publishing articles or books (limited to 25% of requirement)
Popular CPE Providers in Massachusetts
- Massachusetts Society of CPAs
- Massachusetts Association of Accountants
- American Institute of CPAs
- Local colleges and universities
Quality Review Requirements
If you sign financial statements, you must undergo a quality review every three years by an independent CPA with at least five years of accounting and auditing experience.
Step 6: CPA Salary Expectations in Massachusetts
Massachusetts offers competitive salaries for CPAs, with compensation varying by location, experience, and specialization. The state’s strong economy and concentration of financial services firms drive demand for qualified accounting professionals.
Statewide CPA Salary Data
Top Paying Metropolitan Areas
Boston and surrounding metropolitan areas typically offer salaries 10-20% above the state average, reflecting the higher cost of living and concentration of major employers. CPAs working for Big Four firms or Fortune 500 companies in the Boston area often earn at the higher end of the salary range.
Factors Affecting CPA Salaries
- Industry: Financial services, technology, and biotechnology sectors typically pay premium salaries
- Firm size: Big Four firms and large corporations generally offer higher compensation packages
- Specialization: Tax specialists, forensic accountants, and consultants often command higher salaries
- Location: Boston, Cambridge, and other metro areas pay more than rural regions
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Step 7: Frequently Asked Questions
How long does it take to become a CPA in Massachusetts?
The typical timeline is 5-6 years: 4 years for a bachelor’s degree, 1 year for additional credits (often through a master’s program), and 6-18 months to pass the CPA exam. If you need work experience (bachelor’s degree holders), add another year.
Can I start taking the CPA exam before graduating?
No, Massachusetts requires you to have your bachelor’s degree before sitting for the exam. However, you can take the exam with just 120 credits and complete the remaining 30 credits within three years of passing.
What’s the CPA exam pass rate in Massachusetts?
Massachusetts candidates typically achieve pass rates in line with national averages, which range from 45-60% per section. First-time candidates generally have higher pass rates than repeat test-takers.
Is the 150-hour requirement negotiable?
No, the 150 semester hour requirement is mandatory for all Massachusetts CPA licenses. This is a national standard adopted by all U.S. jurisdictions.
Can I get licensed without work experience?
Yes, if you have a graduate degree in accounting. Massachusetts is one of the few states that waives the experience requirement for graduate degree holders.
How much does it cost to become a CPA in Massachusetts?
Total costs typically range from $3,000-$5,000, including exam fees (approximately $1,000), application fees ($175), review courses ($2,000-$3,000), and additional study materials.
Can I transfer my CPA license from another state?
Yes, Massachusetts offers reciprocity through substantial equivalency. You’ll need at least 5 years of experience and must have practiced within the last 10 years.
What’s the difference between a Full Reporting and Non-Reporting license?
A Full Reporting license allows you to sign audit reports and issue opinions on financial statements. A Non-Reporting license permits you to use the CPA title but not sign attest reports.
Do I need to join professional organizations?
While not required, joining organizations like the Massachusetts Society of CPAs or AICPA provides valuable networking, CPE opportunities, and career resources.
What are the best CPA review courses for Massachusetts candidates?
Popular options include Becker, Roger CPA Review, Wiley CPAexcel, and Surgent. Many Massachusetts colleges also offer CPA review courses tailored to local candidates.
Take the Next Step Toward Your Massachusetts CPA License
Becoming a CPA in Massachusetts opens doors to rewarding careers in one of America’s most dynamic business environments. Whether you’re drawn to Boston’s financial district, the biotech corridor, or the state’s thriving startup ecosystem, your CPA license will be a valuable credential.
Start by researching accredited accounting programs in Massachusetts that align with your career goals. With careful planning and dedication, you’ll join the ranks of Massachusetts CPAs who play vital roles in the Commonwealth’s economic success.
Ready to begin? Contact the Massachusetts Board of Public Accountancy at (617) 727-1806 for specific questions about your situation, or explore our resources on CPA requirements by state to compare Massachusetts with other jurisdictions.
