Bill > H352

This bill modernizes the requirements for becoming a Certified Public Accountant (CPA) in Massachusetts by updating educational and experience pathways. Specifically, the bill provides three alternative routes to certification: (1) a bachelor's degree with 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 with one year of experience, with all paths subject to board approval. The bill also modifies provisions for out-of-state CPAs seeking to practice in Massachusetts, allowing professionals from other states to obtain practice privileges if they meet the state's education and experience requirements, pass the Uniform CPA Examination, and consent to the board's jurisdiction. Additionally, the bill removes previous language related to the National Association of State Boards of Accountancy (NASBA) verification processes, streamlining the licensure requirements. The changes to Sections 1 and 2 will take effect on January 1, 2026, while Section 3 takes effect immediately upon the bill's passage, thereby providing a clear transition timeline for implementing these updates to CPA licensure standards.

Labor and Employment

https://malegislature.gov/Bills/194/H352