Massachusetts CPE Requirements

BOARD INFORMATION FOR REFERRALS:

Massachusetts Board of Public Accountancy
1000 Washington Street, Ste. 710
Boston, MA 02118
Phone: (617) 701-8635
Fax: (617) 727-1627
Website: www.mass.gov/orgs/board-of-public-accountancy

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF MASSACHUSETTS? YES!

Massachusetts does not pre-approve continuing education programs or sponsors and they DO NOT have sponsorship agreements. They will accept courses from NASBA sponsors. Professional Education Services, LP (PES) is registered with NASBA (#103592) on the National Registry of CPE sponsors and has issued credits in the state of Massachusetts without any problems.

LICENSE RENEWAL INFORMATION:

• 80 hours every 2 years.
• 4 hours must be in the area of professional ethics. PES course 4925: Ethics and Professional Conduct for Massachusetts CPAs can be used to fulfill this requirement, as can any PES general ethics course.

LICENSE EXPIRATION INFORMATION:

• Registrants with odd numbered license numbers shall register 6/30 in odd years.
• Registrants with even numbered license numbers shall register 6/30 in even years.

CPE COMPLETION DUE BY:

• CPE must be completed and reported on or preceding 6/30 of license expiration year.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. Massachusetts recognizes the same credit measurement.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%

ACCEPTABLE AREAS OF STUDY:

Accounting, Auditing, Financial Reporting, Taxation, Management Service, Computer Science, Communication Arts, Mathematics, Statistics, Probability and Quantitative Applications in Business, Economics, Business Law, Administrative Practice, Functional Fields of Business, Specialized Areas of Industry. Areas other than those listed may be acceptable if the registrant can demonstrate that they contribute to the registrant’s professional competence.

NASBA FIELD OF STUDY SYNOPSIS: The fields of study specifically listed by the Board can all be equated to a NASBA field of study. Therefore all fields of study noted on PES certificates of completion should be able to be reported for CPE for Massachusetts.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 4.2.2024