Massachusetts CPA Exam Requirements

Education requirements

Residency requirements
150 Semester Hours Required to Sit for the Exam? No U.S. Citizenship Required: No
Minimum Degree Required: Baccalaureate Applicant must be a resident, employee, OR have office in the state? Not Required

Other:

Effective January 1, 2007: The candidate must meet the 150 hour requirement within 3 years from the date of passing all four parts or they will be required to retake the exam.

Additional Educational Requirements

  • Completion of 120 semester hours (180 quarter hours) of credits from a nationally or regionally accredited college or university 
  • Have completed all requirements for the conferral of a bachelor's degree
  • Have 21 accounting credits including coverage in financial accounting, audit, management accounting, and taxation
  • Have 9 business credits including coverage in business law, finance, and information systems

Age requirements

Age Minimum: 18

Note: The requirements shown relate specifically to "applying for" and "taking" the exam. Additional requirements may be in effect relating to "certification" and "licensing", Please contact the appropriate state board for "certification" and "licensing" requirements.

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Massachusetts CPA exam application process

Massachusetts Application Process

  1. Review exam requirements
  2. Submit your exam application, enroll in Becker
  3. Request and forward your transcripts
  4. Pay your exam fees
  5. Schedule your exam

View all steps >>

International Candidates >>

Exam process links

Massachusetts CPA Application Process: Click here >>
Massachusetts CPA Application Forms: Click here >>
Massachusetts CPA Statutes: Click here >>
Massachusetts CPA Exam FAQs: Click here >>

Massachusetts exam fees

Initial Application Fee: $190
Audit: $226.28
Financial: $214.35
Regulation: $190.50
Business: $178.58
Total: $999.71
Special Fees:
Re-exam registration fee (varying amounts based on number of parts) 		 

All Fees are Non-Refundable

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Massachusetts state board contacts

Massachusetts Board of Public Accountancy
239 Causeway Street
Suite 500
Boston, MA
02114

Web: www.mass.gov/reg/boards/pa >>
Phone: 617-727-1806
Fax: 617-727-2197
Email: cpaes-ma@nasba.org
Email: http://www.mass.gov/dpl/boards/pa/

Additional information about the exam/process

Exam Links: AICPA >>
NASBA >>
CPA-Exam.org >>
Become a CPA: http://www.beckercpa.com/become-a-cpa/Become-a-CPA.pdf >>
Exam FAQ's: http://pdfs/NewExamFAQs.pdf >>
“Test Drive” Prometric: http://www.prometric.com/TestDrive/default.htm >>
Familiarize yourself with the testing environment
“Licensing Resources (subscription required) http://all.nasbatools.com/jurisdiction/list_jurisdiction
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Massachusetts CPA exam application process

  1. Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in Massachusetts, follow these steps: Before applying for the exam, evaluate your current credentials. You must be at least 18 years of age and you will need:
    1. Completion of 120 semester hours (180 quarter hours) of university credit.
    2. Conferral of a baccalaureate degree.
    3. Completion of 21 semester hours in accounting, to include coverage in financial accounting, management (cost) accounting, auditing, and taxation.
    4. Completion of 9 semester hours in business, to include coverage in business law, finance and information systems.
    Note: Candidates must have completed BA but are allowed 90 days from date of first exam taken to submit final transcript

  2. Submit your exam application, enroll in Becker

    If you meet the educational requirements, submit your application to the CPA Examination Services Massachusetts Coordinator in Nashville, Tennessee. The application fee will be $190, the exam fees will total $809.71, and the process may take as long as eight weeks. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver’s license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.

  3. Request and forward your transcripts

    Contact any educational institutions attended and request that transcripts be forwarded to CPA Examination Services for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.

  4. Pay your exam fees

    After receiving the required information, CPA Examination Services will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months; however, since every third is non-testing, the NTS covers four testing months.

  5. Schedule your exam

    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at a site in Boston, Brookline, Burlington, East Longmeadow, Lowell, Worcester, or any other Prometric location that is convenient to you.

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