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January 30, 2026 Clouds | 14°F
The 194th General Court of the Commonwealth of Massachusetts

Bill S.209 194th (Current)

An Act relative to modernizing the pathway to becoming a certified public accountant

By Mr. Cronin, a petition (accompanied by bill, Senate, No. 209) of John J. Cronin and Thomas M. Stanley for legislation to modernize the pathway to becoming a certified public accountant. Consumer Protection and Professional Licensure.

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Bill Information

Presenter:
John J. Cronin
Status:
Referred to Senate Committee on Ways and Means
The bill introduces amendments to Chapter 112, focusing on the certification and licensure of certified public accountants (CPAs) in Massachusetts. It updates the educational and experience requirements necessary to obtain a CPA certificate. Candidates must have a bachelor’s degree plus additional education and full-time experience, or alternatively, a master’s degree with specified experience. The criteria for taking the Uniform CPA Examination will now be determined by regulation. The bill also restructures the numbering of some subsections. Furthermore, it changes the CPA licensure criteria to ensure that applicants are in good standing, have passed the Uniform CPA Examination, and have completed the revised educational requirements. It allows out-of-state CPAs to practice in Massachusetts if they comply with the new education and experience standards and agree to the Massachusetts Board's jurisdictional and disciplinary authority. Language concerning the National Association of State Boards of Accountancy's (NASBA) verification of equivalency has been removed, thereby simplifying conditions for out-of-state CPA practice in Massachusetts. The educational prerequisites and certification changes take effect on January 1, 2026, while the adjustments concerning out-of-state practice privileges are effective immediately upon the bill’s approval.
* The bill summary was created by the Primary Sponsor of the bill; no committee of the General Court certifies the accuracy of its contents.

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