4 hours of ethics CPE, per 2-yr period, for CPAs licensed in Massachusetts.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 2-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours in professional ethics. Massachusetts accepts programmes from National Registry sponsors.
Four hours in professional ethics during each biennial renewal period, counted within the 80-hour total, under 252 CMR 2.14.
No. Massachusetts does not require a state-specific ethics course and the Board does not pre-approve courses. It accepts programmes from NASBA-registered sponsors, and all hours may be completed by self-study provided you can evidence satisfactory completion.
The reporting period runs 1 July to 30 June biennially and licences expire on 30 June of the renewal year. There is no annual minimum, so the 80 hours may be completed at any pace within the two years.
No. Hours completed in excess of the requirement cannot be carried forward to a future reporting period. Records should be retained for five years.
Not necessarily. The initial requirement is prorated by the month your licence was issued: 80 credits for July to September, 70 for October to December, 60 for January to March, and so on.
Massachusetts Board of Public Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.