Becoming a CPA in Massachusetts (continued)
* 7. What is the experience requirement for CPA certification/licensure?
It depends on your level of education. With 150 credits, you need one year
of public accounting experience; if your experience does not include 1000
hours in the report function, you will be issued a non-reporting license. With
a graduate degree in accounting, business, or law, no experience is required
for certification/non-reporting license.
8. Can I substitute non-public accounting experience to meet the requirement for certification?
Yes, the Board of Public Accountancy, in its discretion, may grant you credit
for professional accounting experience while working in a position in private
industry or government. To learn about the special conditions that must be
met, please visit www.mscpaonline.org/nonpublicexp.
* 9. What is a non-reporting license?
A non-reporting license allows you to use the CPA designation and perform
all accounting services except signing off on financial statements.
* 10. How can I qualify for a full reporting license to allow me to sign off on
financial statements?
You will qualify for a “full reporting” license after you complete twelve
months of employment in a public accounting firm and obtain 1000 hours in
the report function on full disclosure financial statements, of which not more
than 300 hours may consist of full disclosure compilations. If you anticipate a
future need to sign off on financial statements, you may choose to apply for a
full reporting license when your initial non reporting license expires.
Additionally, the non reporting licensee who wishes to accept a report
engagement may qualify for a full reporting license if s/he complies with
the provisions of 252 CMR 3.02(5). To do so, you will be required to provide
official documentation to the Board of Public Accountancy that you have
taken 80 hours of CPE in financial statement reporting within six months prior
to accepting the report engagement. Further, you will need to enroll with a
qualified Report Acceptance Body prior to the issuance of the initial report
and complete a quality review within nine months subsequent to the issuance
of the initial report.
11. How do I proceed after I have passed the exam and meet the education
and experience requirements for certification/licensure?
After you receive your official notification from CPA Exam Services that you
have passed the CPA exam, you can apply online or download the application for certification/licensure from the website of the Massachusetts Board
of Public Accountancy, www.mass.gov/ocabr/licensee/dpl-boards/pa.
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