Massachusetts CPA Requirements for Continuing Professional Education

  • Mar 30
Massachusetts CPA Requirements for Continuing Professional Education

Maine CPE Requirements for CPAs

Understanding the need for members of the American Institute of Certified Public Accountants (AICPA) to complete continuing professional education as a part of their license recertification process is a simple matter. Doing so helps ensure each individual licensee is in compliance with state regulations, and more so that they are able to provide quality service to their clients and/or places of employment. However, what isn’t always easy to understand is what the continuing professional education requirements are themselves, because each state or territory is governed by a Board of Accountancy which determines the requirements for licensees solely within its own jurisdiction. Because of this, CPAs should understand what their location-specific requirements are in order to minimize confusion during the recertification process.

Members of the American Institute of Certified Public Accountants who are located in Massachusetts are required to renew their license every two years, and they must complete 80 hours of continuing professional education per recertification period. The table below showcases a few of the important requirements for recertification in Massachusetts.

License Renewal DateCPE Reporting PeriodTotal CPE HoursSelf-Study Credit Limitations
June 30 bienniallyJuly 1 – June 30 biennially80 hoursNone

Subject Area Requirements

As part of each recertification cycle, CPAs must take at least 4 hours of Professional Ethics courses, which can be counted as part of the required 80 CPE hours. There are no further subject area requirements for Massachusetts.

Credit Limitations and Calculation

One available option for continuing professional education is instruction or presentation of educational material, for which 50% of the total required credit hours can be obtained. Credit for 1 hour of continuing professional education will be awarded for each presentation hour completed as an instructor or discussion leader. 2 hours of credit will be awarded for each hour of presentation time.

Credit for publishing instructional or education material is another option for CPAs in Massachusetts. The maximum credit allowed for this method is 25% of the total required hours. The amount of credit so awarded will be determined by the Continuing Education Committee.

Up to 15 CPEs per semester hour or 10 CPEs per quarter hour can be obtained through active enrollment and participation as part of a university or college course. Credit can also be obtained for non-credit university courses at a rate of 1 CPE hour for each classroom hour.

Self-study programs which provide evidence of satisfactory completion are acceptable as a method of continuing professional education, with the amount of credit to be determined by the Continuing Education Committee.

CPE credit can be obtained in increments of 0.2 or 0.5 hours, but nothing lower will be accepted.

Other Policies and Exemptions

Automatic exemption from continuing professional education requirements will be afforded to members of the AICPA who do not offer their services to any third parties if they are in any of the below categories:

  • Retired licensees
  • Currently unemployed licensees
  • Licensees who have temporarily left the workforce
  • Formally inactive licensees

Currently active members of the AICPA can request waivers for continuing professional education requirement exemption for the following reasons:

  • Issues or complications with health
  • Military active-duty or service
  • Natural disasters of a kind which prevent completion of CPE requirements
  • Other similar circumstances of a kind which prevent an individual from completing CPE requirements

Additional CPE Resources for CPAs

Article written by Braden Norwood