Maintaining a CPA License in Massachusetts: FAQs
Yes. Every two years, you will need to submit a license renewal application and fee to the Division of Public Licensure and provide evidence of completion of 80 hours (credits) of Continuing Professional Education (CPE) that includes four credits in professional ethics. For your initial renewal period, the number may be less than 80, depending on when your license was issued.
|Month of Licenses Issuance||Total # of CPE Credits Due at 1st Renewal|
|Jul/Aug/Sept||80 CPE credits|
|Oct/Nov/Dec||70 CPE credits|
|Jan/Feb/Mar||60 CPE credits|
|Apr/May/Jun||50 CPE credits|
In addition, every CPA is required to adhere to a code of professional conduct that helps to maintain integrity and dignity in the profession. Finally, CPAs who sign off on financial statements (for their firms) are required to undergo a peer review every three years.
In order to reinstate a license, you will need to contact the State Board of Public Accountancy in writing and request a reinstatement package. You should include your current address and your lapsed license number for verification in an email to the Board, firstname.lastname@example.org. There are different requirements for reinstating your license depending on your circumstances. For more information, please view the regulations regarding requirements for reinstatement of a lapsed/expired license found here: mass.gov/orgs/board-of-public-accountancy.
Reciprocity, or the recognition of your Massachusetts license in another state, is ultimately the decision of the licensing board in your new state. However, it is likely that if you meet the certification requirements for Massachusetts, you will be able to obtain a license in another state. For more information, visit https://nasba.org/licensure/substantialequivalency/. Ultimately, you will need to contact your new state’s Board of Public Accountancy.