Massachusetts CPA CPE Requirements (2026): 80 Hours Every 2 Years

Requirements Overview

Massachusetts requires licensed CPAs to earn 80 hours of continuing professional education every two years. The biennial cycle runs from July 1 through June 30. Unlike many states, Massachusetts does not impose an annual minimum, so all 80 hours may be completed within one of the two years.

The only mandatory topic is 4 hours of professional ethics per renewal period. There are no state-specific ethics course requirements beyond the general professional ethics mandate. Self-study programs without a submitted log are capped at 20 hours per program.

Exemptions are available for health reasons (certified by a physician), active military duty, or other good cause as determined by the Continuing Education Committee. Age alone is not a valid exemption reason. Under the 2020 Act Modernizing Public Accountancy, out-of-state CPAs may practice in Massachusetts without a state license if they hold a valid license elsewhere and do not have a principal place of business in the state.

Mandatory Topics

Exemptions

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  Health Reasons — Exception from CPE requirements for reasons of health, certified by a medical doctor, that prevent compliance.
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  Active Military Duty — Exception for registrants on extended active duty with the Armed Forces of the United States.
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  Other Good Cause — The Continuing Education Committee may grant exceptions for other good cause. No exception shall be made solely because of age.

  Age alone is not a valid reason for exemption
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  Out-Of-State Licensee (Mobility) — Under the 2020 Act Modernizing Public Accountancy, individuals and firms licensed by other states may practice in Massachusetts without a Massachusetts license if they maintain a valid license in another state and do not have a principal place of business in Massachusetts.

  Must maintain valid license in another state

  Must not have principal place of business in Massachusetts

  Subject to jurisdiction of the Board and Massachusetts courts

How You Can Complete Your CE

Massachusetts CPE Rules & Limits

Details specific to Massachusetts that generic CE guides tend to miss:

• Carry-over — No carryover is permitted from one two-year period to another. Rule 15C explicitly states this prohibition. However, all 80 hours may be acquired in one of the two years covered by the registration period.
• All 80 hours may be acquired in one of the two years of the registration period, but no carryover is permitted to the next period.
• Instruction/presentation credit: maximum 40 CPE hours per renewal period (including preparation time). Preparation limited to 2 hours per presentation hour.
• Published materials credit determined by the Continuing Education Committee.
• Self-study programs without a submitted log and provider guideline are capped at 20 CPE hours per program.
• CPE credit accepted in 0.2 or 0.5 increments. Minimum credit amount is 0.2 hours.
• Qualifying programs must: require attendance, be at least one class hour (50 minutes), be conducted by a qualified instructor, maintain attendance records, and retain a written outline.
• Only class hours (not student preparation hours) count toward CPE requirements.
• Academic credit: 15 CPE hours per semester hour (credit courses); 1 CPE hour per classroom hour (non-credit courses).
• The 2020 Act Modernizing Public Accountancy provides full mobility for out-of-state CPAs to practice in Massachusetts without a Massachusetts license.
• Board contact: 617-701-8635, accountingboard@mass.gov

Provider Requirements

Massachusetts accepts CPE credits from NASBA National Registry sponsors. Qualifying programs include: professional development programs of national/state accounting organizations, technical sessions at meetings of national/state accounting organizations and chapters, university/college courses, programs of other organizations (accounting, industrial, professional, etc.), and other organized educational programs on technical and practice subjects.

Tips for Massachusetts CPAs

• You can front-load all 80 hours into one year of the biennial period, giving you flexibility to manage workload across the cycle.
• Self-study programs without a submitted log and provider guideline are capped at 20 CPE hours per program — check your provider's format.
• Instruction credit is capped at 40 hours per renewal period, including preparation time (limited to 2 hours per presentation hour).
• Out-of-state CPAs may practice in Massachusetts under mobility rules without a state license, but remain subject to Board jurisdiction.

Sources

CPA Requirements in Nearby States

Other Professions in Massachusetts

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