Primary Massachusetts CPA CPE Requirements
It’s easy to see why the AICPA requires its members to complete continuing professional education as a part of their license recertification process. In effect, doing so helps ensure each individual is complying with state regulations. And more so, that they are able to provide quality service to their clients and places of employment. However, it can be difficult to understand what the CPE requirements are. Because a local Board of Accountancy determines each state’s requirements for license renewal. So, the Massachusetts CPA CPE requirements might look different than those in other locations. And due to this, CPAs must know what their state requirements are in order to minimize confusion during the recertification process.
Members of the AICPA living in Massachusetts have to renew their license every two years. Furthermore, they must complete 80 hours of CPE each recertification period. The table below also showcases a few of the important requirements for recertification in Massachusetts.
|License Renewal Date||CPE Reporting Period||Total CPE Hours||Self-Study Credit Limitations|
|June 30 biennially||July 1 – June 30 biennially||80 hours||None|
Subject Area Requirements
Part of the Massachusetts CPA CPE requirements are that 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 option for CPE credit is instructing or presenting educational material. However, this method cannot provide more than 50% of the total required credit hours. Overall, each presentation hour completed as an instructor or discussion leader provides 1 CPE hour. And 2 hours of credit will also be awarded for each hour spent preparing material.
Credit for publishing instructional or education material is another option for CPAs in Massachusetts. But CPAs can only earn 25% of the maximum required credit amount this way. Furthermore, the final amount awarded is determined by the Continuing Education Committee.
CPAs can also earn up to 15 CPEs per semester hour of a college or university course. However, for applicable non-credit courses, they can obtain 1 CPE hour for each classroom hour.
Self-study programs which provide evidence of satisfactory completion are acceptable as a method of CPE. Although, the Continuing Education Committee is responsible for determining the credit amount.
CPE credit is obtainable in increments of 0.2 or 0.5 hours, but nothing lower will be accepted.
Other Policies and Exemptions
Automatic exemption from CPE requirements will be afforded to some members of the AICPA who do not offer their services to any third parties:
- 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 CPE 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 Resources for Massachusetts CPA CPE Requirements
Article written by Braden Norwood
Last updated March 13, 2023