Massachusetts Board of Public Accountancy · 252 CMR 2.00
Massachusetts CPAs must complete 80 hours of continuing professional education during each two-year period, which runs July 1 through June 30. At least 4 of those hours must be in professional ethics. Massachusetts sets no annual minimum and no technical or subject-matter requirements, so the remaining 76 hours may be earned in any qualifying subject at any point in the cycle.
Massachusetts is one of the more flexible states. It does not mandate a state-specific ethics course, does not cap non-technical credits, and accepts courses from NASBA-approved sponsors without separate Board approval.
One square equals one CPE hour in the two-year period.
| Total CPE hours | 80 hours per two-year period |
|---|---|
| Reporting period | July 1 to June 30, biennially |
| CPE completion deadline | June 30 of the renewal year |
| License renewal deadline | June 30, biennially, in both odd and even years depending on the licensee |
| Annual minimum | None |
| Ethics requirement | 4 hours in professional ethics, counted within the 80-hour total |
| State-specific ethics | Not required. Massachusetts accepts general professional ethics content. |
| Subject minimums | None. No accounting and auditing requirement and no cap on non-technical credits. |
| Board approval | Not required. The Board accepts CPE from NASBA-approved sponsors. |
| Instruction cap | 50% of total hours. Repeat presentations are not accepted without sufficient change to the course materials. Instructors receive 2 hours of preparation credit per hour of presentation. |
| Authorship cap | 25% of total hours |
| University/college | Each semester hour credit equals 15 CPE hours; non-credit courses earn 1 CPE hour per classroom hour |
| Self-study | All hours may be completed through self-study from approved providers. Nano learning credits are accepted. |
| Carryover | Not permitted |
| Record retention | Five years |
Assuming a calendar-year cycle. Massachusetts runs July 1 to June 30, so hours earned in the second half of a calendar year fall into a different reporting period than hours earned in the first half. Combined with no annual minimum, this makes it easy to lose track of which cycle a course belongs to.
Satisfies the four-hour professional ethics requirement for the Massachusetts biennial period. Massachusetts does not mandate a state-specific ethics course and does not require Board approval — it accepts programs offered by NASBA-approved sponsors.
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Not required; Massachusetts accepts NASBA-approved sponsors
Group Live; Group Internet Based; QAS Self-Study
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Massachusetts uses a fiscal-year cycle rather than a calendar one, and puts the education deadline and the renewal deadline on the same date.
Hours earned before this date belong to the previous cycle and cannot be applied forward.
All 80 hours may be completed in one year of the two-year period, though spreading them reduces risk.
Required once per period. General ethics content is accepted; no state-specific course is mandated.
Education and renewal share the same deadline. Renewal notices are mailed beginning 60 days before expiry.
Keep documentation for five years, as licensees may be selected for audit by the Board.
Massachusetts accepts a broad range of learning activities, with caps that apply to the format rather than the subject.
Massachusetts CPAs need 80 CPE hours during each two-year period, including at least 4 hours in professional ethics.
There is no annual minimum and no technical subject requirement, so the remaining 76 hours may be earned in any qualifying subject at any point in the cycle.
The Massachusetts CPE reporting period runs July 1 to June 30, biennially.
This is a fiscal-year cycle rather than a calendar one, which is the most common source of confusion for licensees moving from another state.
Massachusetts CPA licenses renew biennially by June 30, on the same date the CPE is due.
Licenses renew in both odd and even years depending on the licensee. An initial license expires on the last day of June in the year following the year it was issued. The Board mails renewal notices beginning 60 days before expiry.
Massachusetts requires 4 hours in professional ethics during each biennial period, counted within the 80-hour total.
Content should address professional conduct, responsibilities, and ethical standards applicable to the practice of public accountancy.
No. Massachusetts accepts general professional ethics content and does not mandate a state-specific course.
Ethics courses do not need approval from the Massachusetts Board of Public Accountancy. The Board accepts programs offered by NASBA-approved sponsors.
No. Massachusetts does not require CPE to be evenly distributed year by year within the biennial period.
A licensee may complete all 80 hours in a single year of the cycle, though the absence of an annual checkpoint makes procrastination easier.
No. Beyond the 4-hour ethics requirement, Massachusetts sets no minimum content requirements.
There is no accounting and auditing quota and no limit on the amount of non-technical credit a licensee may earn.
No. Hours completed in excess of the 80-hour requirement may not be carried forward to a future renewal cycle.
Every requirement resets when the new July 1 period opens.
Yes. All CPE may be completed through self-study, provided the courses come from approved providers. Nano learning credits are also accepted.
Massachusetts does not cap self-study as a proportion of the requirement, unlike states such as Pennsylvania and Michigan.
Instruction is capped at 50% of total hours and authored or published materials at 25%.
Instructors are allowed two hours of preparation credit for each hour of presentation. Repeat presentations of the same course are not accepted without sufficient change to the course materials.
Each semester hour credit equals 15 CPE hours, and non-credit courses earn one CPE hour for each classroom hour.
University and college coursework is capped at 15 CPE hours as a learning activity.
A new licensee complies on a pro-rata basis, with the initial requirement depending on the month the license was issued.
Because the initial period varies, confirm the exact figure with the Massachusetts Board of Public Accountancy rather than assuming the full 80 hours.
Five years, since licensees may be subject to audit by the Board.
Retain certificates of completion showing sponsor, course title, date, delivery method, subject area, and credit hours.
| Agency | Massachusetts Board of Public Accountancy, Division of Occupational Licensure |
|---|---|
| Address | 1000 Washington Street, Suite 710, Boston, MA 02118 |
| Phone | (617) 701-8635 |
| Website | mass.gov — Board of Public Accountancy |
| State society | Massachusetts Society of CPAs |
This page summarizes Massachusetts CPE rules for general informational purposes and is reviewed against the Massachusetts Board of Public Accountancy's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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