Massachusetts

BOARD INFORMATION FOR REFERRALS:

Massachusetts Board of Public Accountancy
239 Causeway Street, Ste. 500
Boston, MA 02114
Phone: (617) 727-1806
Fax: (617) 727-2197
Website: www.state.ma.us/reg/boards/pa

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF MASSACHUSETTS? YES

Massachusetts does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will accept courses from NASBA and NASBA-QAS sponsors. PES is a registered sponsor with NASBA and NASBA-QAS and have issued credits in the state of Massachusetts without any problems.

LICENSE RENEWAL INFORMATION:

• 80 hours of CPE every 2 years
• 4 hours of acceptable continuing education in the area of professional ethics (this is included in the total 80 hours required). PES course #4925: Ethics and Professional Conduct for Massachusetts CPAs will fulfill this requirement. In addition, PES general ethics courses #4200 (This is a 2hr course. You will need 2 more additional ethics hours), #4205 or #4325 will meet this requirement.

LICENSE EXPIRATION INFORMATION:

• Registrants with odd numbered license numbers shall register 6/30 in odd years.
• Registrants with even numbered license numbers shall register 6/30 in even years.

CPE COMPLETION DUE BY:

• CPE must be completed and reported on or preceding 6/30 of license expiration year.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%

ACCEPTABLE AREAS OF STUDY:

Regulation States: "overriding consideration in determining whether a specific program qualifies as acceptable continuing education is that it be a formal program of learning which contributes directly to the professional competence of a registrant.." and "it will be left to each individual registrant to determine the course of study to be pursued."

Acceptable areas include: Accounting, Auditing, Financial Reporting, Taxation, Management Service, Computer Science, Communication Arts, Mathematics, Statistics, Probability and Quantitative Applications in Business, Economics, Business Law, Administrative Practice, Functional Fields of Business, Specialized Areas of Industry. Areas other than those listed may be acceptable if the registrant can demonstrate that they contribute to the registrant's professional competence.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. Updated 3/20/2008.

(PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here.)

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