FAQs for Massachusetts CPA Exam Candidates*
* These FAQs are current as of September 7, 2016. Because the MA Board of
Public Accountancy is expected to make significant changes to the CPA exam
requirements in the coming months, you are advised to visit CPAtrack.com for an
overview of the anticipated changes and an up-to-date version of these FAQs.
CPA Exam Educational Requirements
* 1. What requirements must I meet to sit for the CPA exam as a
Massachusetts candidate if I don’t yet comply with the Massachusetts’
CPA certification requirements as stipulated in section 2.07 of the
State regulations?
To be eligible to sit for the exam, you must:
a. Be at least 18 years old
b. Have completed 120 semester hours (or 180 quarter hours) of credits
from a nationally- or regionally-accredited college or university. Associate
degree or Community College courses will be accepted only if transferred
into a 4-year bachelor’s degree program.
c. Have 21 accounting credits including coverage in
• Financial accounting
• Audit
• Management accounting
• Taxation
Introductory or elementary courses can be counted toward the 21 credits.
d. Have 9 business credits including coverage in
• Business law
• Finance
• Information Systems
e. Have completed all requirements for the conferral of a bachelor’s degree.
Note: To convert quarter hours to semester hours, multiply total quarter
hours X 2/3. To convert semester hours to quarter hours, multiply total
semester hours X 3/2.
2. What if I am not sure if I meet the educational requirements to take
the exam?
CPA Exam Services (CPAES) will review your transcript of past and current
courses to identify academic deficiencies. The fee is $100 and the review is
advisory in nature. Visit cpacentral.nasba.org for details.
3. What if I satisfied some of my educational requirements at a school
outside the United States?
You will need to have your educational credentials evaluated by the Center
for Educational Documentation www.cedevaluations.com or NASBA
www.nasba.org/products/nasbainternationalevaluationservices
M a s s a c h u s e t t s S o c i e t y o f C e r t i f i e d P u b l i c A c c o u n t a n t s • C PA t r a c k . c o m
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