Massachusetts CPA CPE Requirements Made Simple

Massachusetts CPAs renewing an active license must complete continuing professional education (CPE) that meets the requirements of the Massachusetts Board of Public Accountancy under 252 CMR 2.14. Continuing education is a required component of maintaining an active CPA license in the Commonwealth and is designed to ensure licensees remain current with accounting standards, professional responsibilities, and ethical obligations.

Massachusetts’ CPE requirements are tied to a biennial renewal period, with specific total-hour, ethics, measurement, and documentation rules that differ from many other states.

This page provides general educational information to help CPAs understand how Massachusetts determines CPA CPE requirements for license renewal, including how self-study and audio-based education fit within the Board’s regulatory framework.

Massachusetts CPA Biennial CPE Requirements at a Glance

All Massachusetts CPAs renewing an active license must complete 80 hours of continuing professional education during each two-year period immediately preceding renewal.

The chart below summarizes the core CPE requirements every Massachusetts CPA should know:

License Expiration Date & CPE Reporting Period

Massachusetts uses a biennial license renewal structure.

CPE must be completed during the two-year period immediately preceding the license renewal date.

Massachusetts does not require CPE to be evenly distributed year-by-year within the biennial period. However, CPE hours completed in excess of the 80-hour requirement may not be carried forward to a future renewal cycle.

Massachusetts CPA Continuing Education Requirements for License Renewal

To renew an active CPA license in Massachusetts, the Board requires completion of the following during each biennial renewal period:

• 80 total CPE hours
• 4 hours in professional ethics

The 4-hour ethics requirement counts toward the 80-hour total.

CPE hours completed in excess of these requirements may not be carried forward to a future reporting period.

Annual Minimum CPE Requirements

Massachusetts does not impose annual minimum CPE requirements within the two-year reporting period.

Licensees may complete CPE at any pace during the biennial cycle, provided that all 80 hours (including ethics) are completed within the two-year window immediately preceding renewal.

Subject-Matter CPE Requirements

Massachusetts’ CPE framework focuses on whether education qualifies as a formal program of learning that contributes directly to professional competence.

Professional Ethics

All Massachusetts CPAs must complete 4 hours of CPE in professional ethics during each biennial renewal period.

Ethics content should address professional conduct, responsibilities, and ethical standards applicable to the practice of public accountancy.

Massachusetts does not require a state-specific ethics course, but the course must meet Board standards for acceptable continuing education.

First Renewal / New Licensees

For newly licensed CPAs, CPE requirements depend on the timing of licensure relative to the renewal date.

The Board may impose a prorated CPE requirement when the initial license period is substantially shorter than two years.

Because individual circumstances vary, new licensees should confirm their initial CPE obligations directly with the Massachusetts Board of Public Accountancy.

Massachusetts CPA CPE Courses: What to Know

Massachusetts permits continuing education to be completed in multiple formats, provided the education qualifies as a formal program of learning and meets Board standards for content, participation, measurement, and documentation.

Self-Study Continuing Education

Massachusetts permits qualifying CPE to be completed through self-study formats, including on-demand education, provided there is evidence of satisfactory completion and the program meets Board standards.

Self-study programs must be structured, measurable, and directly related to professional competence.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based self-study continuing professional education format designed to support CPAs through accessible, on-demand learning.

While LumiQ is often described as a “CPE podcast,” its episodes are structured educational programs intended to fit within self-study continuing education under Massachusetts’ framework when offered as acceptable formal continuing education.

LumiQ does not determine a licensee’s individual Massachusetts CPA CPE requirements and does not provide legal, regulatory, or compliance advice. CPAs remain responsible for:

• Determining which CPE requirements apply to their license status and renewal cycle
• Confirming that completed courses qualify as acceptable formal continuing education under Massachusetts Board rules
• Ensuring that the 4-hour professional ethics requirement is satisfied
• Maintaining required documentation in the event of a Board review or audit

CPE Providers and Massachusetts CPA Compliance

Massachusetts requires that continuing education qualify as a formal program of learning and meet regulatory standards. The Board may require sponsors to register or otherwise meet Board criteria.

Many CPAs select programs offered by NASBA National Registry sponsors, but licensees remain responsible for determining whether a course satisfies Massachusetts requirements.

Licensees should verify provider eligibility before enrolling in courses.

License Renewal, Audits, and Enforcement

The Massachusetts Board of Public Accountancy is the sole authority on CPA license renewal and CPE compliance.

Licensees must submit a signed statement under penalties of perjury confirming CPE completion and retain documentation in case of Board review. The Board may verify submissions and request supporting documentation.

Failure to comply with CPE requirements may result in penalties, disciplinary action, or license status changes.