CPA CPE Requirements in Massachusetts | LearnCPE

Massachusetts CPA CPE: 80 hours every 2 years, 4 ethics, instructor/publication caps, reporting cycle & credit rules.

Introduction

If you’re a Massachusetts CPA, you must comply with the state’s biennial continuing education standards, including an ethics requirement and reasonable limits on format credits. This page gives you the full picture.

Quick-Facts

Item	Requirement
Reporting Period	Biennial (July 1 – June 30) Massachusetts Government
Total CPE Hours Required	80 hours every 2 years
Minimum per Year	No required annual minimum (just the 80 over the cycle)
Ethics Requirement	4 hours in professional ethics (can be general ethics)
Subject / Technical Rules	No additional subject mandates beyond general technical requirement
Carryover Allowed?	No carryover allowed
Special Notes	Instructor credit limit 50%; Publication credit limit 25%

Detailed Requirements

Reporting Period & Renewal Cycle
The CPE cycle in Massachusetts runs from July 1 through June 30, every two years.
Licenses expire June 30 of the renewal year.

Total & Annual Minimum Hours
You must complete 80 hours during each two-year cycle.
There is no per-year minimum requirement as long as the total is met in cycle.

Ethics / State-Specific Ethics
A 4-hour professional ethics requirement is required. Massachusetts does not mandate a state-specific ethics course.

Subject / Technical / Specialty Hour Rules
Massachusetts does not require specific subject mandates (like A&A) for all CPAs — only general competence/technical content.

Carryover / Credit Limits / Format Limits
Carryover of hours is not permitted in Massachusetts.
Limits on format credits:

• Instructor / teaching credit cannot exceed 50% of your total CPE requirement.
• Published materials / authorship credits are limited to 25% of total requirement.

New Licensees / Prorated Periods
Not explicitly stated in published sources; likely proration applies for partial cycles.

Provider / Course Approval Guidelines
Courses must be from providers recognized by the Massachusetts Board (e.g., NASBA Registry). Massachusetts Government

Recordkeeping & Audit / Reporting
You must retain course documentation in case of audit. Massachusetts Government
Typically you will declare compliance at renewal unless audited.

Penalties / Extensions / Exemptions
Failure to comply may result in inability to renew or disciplinary action.

FAQs

• Can I carry over unused hours?
  No — Massachusetts does not allow carryover.
• Do webinars / self-study count?
  Yes, assuming they meet Board / NASBA standards.
• Are there instructor/publication limits?
  Yes — up to 50% of hours via instruction; up to 25% via published works.
• When is the cycle and renewal?
  Cycle is July 1 to June 30 over two years; renewal June 30.
• Do I need a state-specific ethics course?
  No — Massachusetts accepts general professional ethics.

Helpful Links

• Massachusetts Board of Public Accountancy — CPE / renewal rules
• Massachusetts statute / regulation references on public accountancy
• NASBA Registry — Massachusetts CPE page