Bill > S209

This bill modernizes the pathway to becoming a Certified Public Accountant (CPA) in Massachusetts by revising educational and experience requirements for certification. The bill establishes three alternative routes to obtaining a CPA certificate: (1) a bachelor's degree and two years of full-time experience, (2) a bachelor's degree with 30 additional semester hours of education and one year of experience, or (3) a master's degree and one year of experience. The legislation also delegates the specific educational requirements for taking the Uniform CPA Examination to be set by board regulations. Additionally, the bill simplifies the process for out-of-state CPAs to practice in Massachusetts by removing complex verification requirements and instead allowing CPAs from any state to practice, provided they meet the state's education and experience standards. The bill includes provisions that require out-of-state practitioners to consent to the state board's jurisdiction and comply with its rules. Most sections of the bill will take effect on January 1, 2026, with one section taking effect immediately upon approval, ultimately aiming to modernize and streamline the CPA certification and licensure process.

Budget and Finance, Labor and Employment

https://malegislature.gov/Bills/194/S209