Massachusetts CPA CPE Requirements

License Renewal June 30^th Every two years

Reporting Period: July 1^st – June 30^th every two years

CPE Documentation: License renewals and more can take place at The Massachusetts Board of Accountancy.

Credit Limitations:

• Instruction: Instructor Credits limited to 50% of total hours.
• Published Materials: Authorship credits limited to 25% of total hours.

Credit Calculations: Measured on a 50 minute hour. Fractional hours are rounded down to nearest whole credit.

• Instruction: Credit is equivalent to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction within renewal period is only accepted if substantial change is proven.
• Published Materials: Amount of credit will be determined by the Continuing Education Committee.
• Self-Study: Programs providing evidence of satisfactory completion may comply. The amount of credit will be determined by the Continuing Education Committee.
• University/College:
  • One semester hour equates to 15 CPE hours
  • Non Credit Courses – Each Classroom Hour equates to one qualifying hour.

Hour Requirements: 80 hours

• Ethics Requirement: 4 hours
• For New Licensees, requirements depend on the time the license was received. If licensed:
  • July – September: 80 credits required
  • October – December: 70 credits required
  • January – March: 60 credits required
  • April – June: 50 credits required