Bill > H4356

This bill modernizes the pathway to becoming a Certified Public Accountant (CPA) in Massachusetts by updating educational and licensing requirements. The bill modifies existing law to provide three alternative paths 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. It also expands provisions for out-of-state CPAs to practice in Massachusetts, allowing those with a valid CPA license from another state to offer professional services in the commonwealth without additional licensing, provided they meet certain education and examination requirements. Notably, CPAs who passed the Uniform CPA Examination and hold a certificate from another state before December 31, 2024, will be exempt from new education requirements. The changes to education and licensing requirements will take effect on January 1, 2026, with most other provisions taking effect immediately upon passage. These modifications aim to streamline the certification process and make it easier for qualified accounting professionals to practice in Massachusetts.

Budget and Finance

Joint Committee on Consumer Protection and Professional Licensure (Joint)

https://malegislature.gov/Bills/194/H4356