STATE REFERENCE · CPA FIRM & CPE
Massachusetts: CPE, firm permit and peer review rules for CPAs.
In Massachusetts, CPE: Not verified — M.G.L. c.112 §87B(e) (read) requires an applicant for renewal to show completion of continuing professional education of the kinds… Firm permit: Firm licence under M.G.L. c.112 §87B½. §87B½(b): 'The board shall grant or renew licenses to practice public accountancy to firms that make application' and meet the… Peer review: Not verified as to scope and cycle — M.G.L. c.112 §87A½(b)(5) (read) authorises board 'rules regarding quality reviews that may be required to be performed under this… Verified 2026-10-14; cites: M.G.L. c.112 §87A; §87A½(b)(3), (b)(5); §87B(a), (e), (h)(2), (h)(3); §87B½(a), (b), (b)(1)(i), (b)(5), (c), (k); §87D(d), (e), (m) and others.
This page lists what the Massachusetts board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.
It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.
Massachusetts, field by field.
- Board of accountancy
- Board of Public Accountancy (M.G.L. c.112 §87A: 'Board', the board of public accountancy established under the provisions of section thirty-three of chapter thirteen.)
- CPE hours & reporting period
- Not verified — M.G.L. c.112 §87B(e) (read) requires an applicant for renewal to show completion of continuing professional education of the kinds, in the subjects and in the number of hours specified by board rule, and §87A½(b)(3) (read) directs the board to adopt rules on 'the continuing professional education required for renewal of licenses under paragraph (e) of section 87B'. The rule that sets the hours, 252 CMR 2.00, and the Board's CPE page returned HTTP 403 on mass.gov to every fetch on 2026-10-14 (WebFetch and curl; the /regulations/252-CMR-200, /regulations/252-CMR-2-requirements-for-certification, /doc/252-cmr-2-requirements-for-certification/download, /info-details CPE and /law-library paths), and the Internet Archive's 2026-02-05 capture of the official PDF returned HTTP 429 on four attempts, so no hour count, reporting period or annual minimum was read from an official source.
- Ethics CPE requirement
- Not verified — no ethics-hour figure appears in M.G.L. c.112 §§87A½, 87B or 87B½ as read on 2026-10-14; the Board's rule 252 CMR 2.00 returned HTTP 403 on mass.gov and its archived copy returned HTTP 429, so the ethics requirement was not read from an official source.
- CPA firm permit / registration
- Firm licence under M.G.L. c.112 §87B½. §87B½(b): 'The board shall grant or renew licenses to practice public accountancy to firms that make application' and meet the ownership and other requirements; §87B½(c): applicants must 'register each office of a firm within the commonwealth with the board;' and 'show that all attest and compilation services rendered in the commonwealth are under the charge of a person' 'holding a valid license to practice issued under section 87B or the corresponding provision of a prior law'. Title use: §87B½(b)(5): a registered firm holding a valid licence under this section 'may use the words' 'certified public accountants' or the abbreviation 'CPA' in connection with its name; §87D(e): no firm shall use 'certified public accountants', 'public accountants' or the abbreviations 'CPA' or 'PA' unless '(1) the firm holds a valid license issued under section 87B1/2; and' '(2) all partners, officers, members and shareholders of the firm hold valid certified public accountancy certificates' 'and licenses.' Ownership: §87B½(b)(1)(i): 'a simple majority of the ownership of the firm, in terms of financial interests and voting rights' 'belongs to holders of a certificate who are licensed in any state;'. Term: §87B½(a): 'Licenses shall be issued initially, and renewed, for periods of two years' 'but in any event expiring on the last day of June of the next year following issuance or renewal.' Out-of-state firms: §87B½(k): 'The board shall issue a license to a firm that holds a certificate issued by another state upon a showing that the firm:' '(i) holds a valid license from a jurisdiction within the United States; and' '(ii) complies with the firm ownership and peer review requirements pursuant to this chapter' 'at the time the application is made.' Whether a firm that performs no attest or compilation work and does not use the CPA title must hold a firm licence is not stated in the statute text read; 252 CMR 2.00 was not read (HTTP 403).
- Peer review requirement
- Not verified as to scope and cycle — M.G.L. c.112 §87A½(b)(5) (read) authorises board 'rules regarding quality reviews that may be required to be performed under this chapter'; §87B½(k)(ii) (read) conditions an out-of-state firm's licence on compliance with 'the firm ownership and peer review requirements pursuant to this chapter'; the chapter index lists §87E½ 'Public accountancy; reviewer disclosure of materials relating to quality reviews; liability'. Which practice units must undergo a quality review and the review cycle are set by the Board's rule (252 CMR 2.00), which returned HTTP 403 on mass.gov on 2026-10-14 and whose archived copy returned HTTP 429, so they were not read from an official source.
- Licence renewal cycle
- Two years, expiring June 30. M.G.L. c.112 §87B(a): licences are issued and renewed for periods of two years and 'Each such license shall expire on the last day of June of the next year following the year of issuance of renewal.' §87B(e): 'An applicant for renewal of a license under this section shall show that he has fulfilled requirements' of continuing professional education since the licence was last renewed or, if never renewed, first issued, as specified by board rule; 'The board may provide by rule that fulfillment of continuing professional education requirements of other states' satisfies the requirement.
- Mobility / practice privilege
- Practice privilege without a Massachusetts licence; no notice or fee. M.G.L. c.112 §87B(h)(2): 'A person whose principal place of business is outside the commonwealth shall be deemed to have qualifications' substantially equivalent to the commonwealth's requirements when holding a valid CPA licence from a state verified as substantially equivalent (or individually verified) as described in that paragraph; such a person 'may exercise such privilege in the commonwealth, without limitation on the period of time', 'shall not be required to obtain a certificate or license pursuant to this section' and need not 'submit any other notice to the board or obtain a temporary practice permit from, or pay any fee to the board.' (There is no paragraph (1) of subsection (h).) §87B(h)(3): the person and firm 'shall be deemed to have consented to (i) the disciplinary authority of the board', to cease practice 'if the certificate from the state of the person's principal place of business is no longer valid', and to 'the appointment of the state board that issued the person's or firm's certificate as the person's or firm's agent' for service of process. §87D(m): 'A person qualified to engage in the practice of certified public accountancy pursuant to paragraph (2) of subsection (h)' 'of section 87B shall be included, for purposes of this section, within the definition of a person holding a valid license' 'or certificate.'
Download Massachusetts's row (CSV) · all 51 states (CSV) · CC BY 4.0, attribute Vertical OS and link to this page.
Where this comes from.
Cited. M.G.L. c.112 §87A; §87A½(b)(3), (b)(5); §87B(a), (e), (h)(2), (h)(3); §87B½(a), (b), (b)(1)(i), (b)(5), (c), (k); §87D(d), (e), (m); §87E½ (title only, from the chapter index); 252 CMR 2.00 (not read — HTTP 403 on mass.gov; Internet Archive copy HTTP 429)
Status. Partially verified — some rules cited, last verified 2026-10-14. Start with the board link — it is the primary source. The CPE and firm-permit rows are the two that carry a penalty when missed, so read both against the cited rule before the next renewal. The verification status says how much of the row was read at the source.
What to confirm.
Authority address note: (Not verified — the page returned HTTP 403 to every fetch on 2026-10-14; recorded as the Board's mass.gov homepage address, not confirmed against a readable official page.). Not verified: CPE Hours & Reporting Period, Ethics CPE Requirement and Peer Review Requirement (scope and cycle) — read 252 CMR 2.00 (252 CMR 2.14 'Mandatory Continuing Professional Education' and 2.15 'Quality Review Requirement', per section titles shown in unofficial copies) and the Board's CPE page on mass.gov, which blocked every fetch on 2026-10-14; the Authority URL page also returned 403. Search results show a mass.gov notice of public hearing and proposed regulations for 252 CMR 2.00 dated 8/21/25 and an amended regulation page thereafter; whether the CPE or quality-review provisions changed could not be checked. Unofficial copies (Cornell LII and Justia, current through December 2024) show 252 CMR 2.14 at 80 hours of continuing education in the two-year period preceding renewal including 4 hours of professional ethics and 252 CMR 2.15 requiring a quality review completed and accepted within the three years before renewal; these figures are not verified against an official page. The renewal, firm-licence and practice-privilege fields rest on the General Laws text alone (malegislature.gov, read 2026-10-14); the chapter index shows no 2025–2026 amendment to §§87A–87E½.
Massachusetts, answered from the row.
How many CPE hours does Massachusetts require, and over what period?
Not verified — M.G.L. c.112 §87B(e) (read) requires an applicant for renewal to show completion of continuing professional education of the kinds, in the subjects and in the number of hours specified by board rule, and §87A½(b)(3) (read) directs the board to adopt rules on 'the continuing professional education required for renewal of licenses under paragraph (e) of section 87B'. The rule that sets the hours, 252 CMR 2.00, and the Board's CPE page returned HTTP 403 on mass.gov to every fetch on 2026-10-14 (WebFetch and curl; the /regulations/252-CMR-200, /regulations/252-CMR-2-requirements-for-certification, /doc/252-cmr-2-requirements-for-certification/download, /info-details CPE and /law-library paths), and the Internet Archive's 2026-02-05 capture of the official PDF returned HTTP 429 on four attempts, so no hour count, reporting period or annual minimum was read from an official source.
Does Massachusetts require ethics CPE?
Not verified — no ethics-hour figure appears in M.G.L. c.112 §§87A½, 87B or 87B½ as read on 2026-10-14; the Board's rule 252 CMR 2.00 returned HTTP 403 on mass.gov and its archived copy returned HTTP 429, so the ethics requirement was not read from an official source.
Does Massachusetts require a CPA firm permit or registration?
Firm licence under M.G.L. c.112 §87B½. §87B½(b): 'The board shall grant or renew licenses to practice public accountancy to firms that make application' and meet the ownership and other requirements; §87B½(c): applicants must 'register each office of a firm within the commonwealth with the board;' and 'show that all attest and compilation services rendered in the commonwealth are under the charge of a person' 'holding a valid license to practice issued under section 87B or the corresponding provision of a prior law'. Title use: §87B½(b)(5): a registered firm holding a valid licence under this section 'may use the words' 'certified public accountants' or the abbreviation 'CPA' in connection with its name; §87D(e): no firm shall use 'certified public accountants', 'public accountants' or the abbreviations 'CPA' or 'PA' unless '(1) the firm holds a valid license issued under section 87B1/2; and' '(2) all partners, officers, members and shareholders of the firm hold valid certified public accountancy certificates' 'and licenses.' Ownership: §87B½(b)(1)(i): 'a simple majority of the ownership of the firm, in terms of financial interests and voting rights' 'belongs to holders of a certificate who are licensed in any state;'. Term: §87B½(a): 'Licenses shall be issued initially, and renewed, for periods of two years' 'but in any event expiring on the last day of June of the next year following issuance or renewal.' Out-of-state firms: §87B½(k): 'The board shall issue a license to a firm that holds a certificate issued by another state upon a showing that the firm:' '(i) holds a valid license from a jurisdiction within the United States; and' '(ii) complies with the firm ownership and peer review requirements pursuant to this chapter' 'at the time the application is made.' Whether a firm that performs no attest or compilation work and does not use the CPA title must hold a firm licence is not stated in the statute text read; 252 CMR 2.00 was not read (HTTP 403).
Is peer review required for CPA firms in Massachusetts?
Not verified as to scope and cycle — M.G.L. c.112 §87A½(b)(5) (read) authorises board 'rules regarding quality reviews that may be required to be performed under this chapter'; §87B½(k)(ii) (read) conditions an out-of-state firm's licence on compliance with 'the firm ownership and peer review requirements pursuant to this chapter'; the chapter index lists §87E½ 'Public accountancy; reviewer disclosure of materials relating to quality reviews; liability'. Which practice units must undergo a quality review and the review cycle are set by the Board's rule (252 CMR 2.00), which returned HTTP 403 on mass.gov on 2026-10-14 and whose archived copy returned HTTP 429, so they were not read from an official source.
How often is a CPA licence renewed in Massachusetts?
Two years, expiring June 30. M.G.L. c.112 §87B(a): licences are issued and renewed for periods of two years and 'Each such license shall expire on the last day of June of the next year following the year of issuance of renewal.' §87B(e): 'An applicant for renewal of a license under this section shall show that he has fulfilled requirements' of continuing professional education since the licence was last renewed or, if never renewed, first issued, as specified by board rule; 'The board may provide by rule that fulfillment of continuing professional education requirements of other states' satisfies the requirement.
Can an out-of-state CPA practise in Massachusetts without a licence?
Practice privilege without a Massachusetts licence; no notice or fee. M.G.L. c.112 §87B(h)(2): 'A person whose principal place of business is outside the commonwealth shall be deemed to have qualifications' substantially equivalent to the commonwealth's requirements when holding a valid CPA licence from a state verified as substantially equivalent (or individually verified) as described in that paragraph; such a person 'may exercise such privilege in the commonwealth, without limitation on the period of time', 'shall not be required to obtain a certificate or license pursuant to this section' and need not 'submit any other notice to the board or obtain a temporary practice permit from, or pay any fee to the board.' (There is no paragraph (1) of subsection (h).) §87B(h)(3): the person and firm 'shall be deemed to have consented to (i) the disciplinary authority of the board', to cease practice 'if the certificate from the state of the person's principal place of business is no longer valid', and to 'the appointment of the state board that issued the person's or firm's certificate as the person's or firm's agent' for service of process. §87D(m): 'A person qualified to engage in the practice of certified public accountancy pursuant to paragraph (2) of subsection (h)' 'of section 87B shall be included, for purposes of this section, within the definition of a person holding a valid license' 'or certificate.'
Not legal or licensing advice. Every row is a dated snapshot of published sources; boards change CPE rules, reporting periods and firm-permit requirements. Confirm every entry with the named board before relying on it.
This table is free, open data.
Every row is CC BY 4.0: download the CSV, embed the lookup, or cite the page. It is not part of Practice OS; the product is the system around work like this — a Notion workspace, working automations and Claude skills for the owner-side work your software doesn't do.
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