Press Room

Legislation Delivers Credit for On-the-Job Experience 

(BOSTON—2/12/2026) The Massachusetts Senate today unanimously passed legislation to help the certified public accountant (CPA) workforce grow and meet consumer demand while upholding its longtime professional standards. The bill updates the standards for certification as a certified public accountant to feature a balanced mix of on-the-job work experience and a college degree. 

In the process, the measure—S.2946, An Act relative to modernizing the pathway to becoming a certified public accountant—removes the outdated and costly requirement that CPAs currently complete even more college course credits than are required for a standard degree. 

“As tax season begins, families and small businesses rely on trusted accounting professionals who can help them file accurately and keep more of what they earn,” said Senate President Karen E. Spilka (D-Ashland). “Two years ago, we passed the largest tax cut in more than 20 years. This year, the Senate is acting to ensure there are enough accountants to help people take full advantage of those tax savings. I am deeply grateful to Senator Cronin for his leadership as the sponsor of this bill, along with Chairs Rodrigues and Payano for their stewardship of this issue.” 

“The demand for professional certified public accountants has grown exponentially over the past several years, and this legislation aims to meet that demand, by both upholding the professional standards for the industry, and also providing a streamlined process for entering the field,” said Senator Michael J. Rodrigues (D-Westport), Chair of the Senate Committee on Ways and Means. “By combining real work experience with the higher education platform, more aspirants will now be able to join the ranks and meet a growing demand for people who would like to pursue this career.” 

The number of CPAs in the Commonwealth has been shrinking, according to public testimony received by the Legislature this session. The bill responds to the growing need in Massachusetts by allowing CPAs who are licensed in other states to practice in Massachusetts, provided that they meet local standards and pass the Uniform CPA Examination. 

“Massachusetts businesses, municipalities, and families all rely on trusted financial professionals, and right now the pipeline into the accounting profession is shrinking,” said Senator Pavel M. Payano (D-Lawrence), Senate Chair of the Joint Committee on Consumer Protection and Professional Licensure. “This legislation opens practical pathways to licensure while preserving the high educational standards that define the CPA credential. By modernizing how qualified candidates enter the profession, we strengthen our workforce, support economic stability, and ensure the next generation of accountants can meet the needs of our communities.” 

“CPAs play an invaluable role in ensuring that Massachusetts remains a leader in industries across the country,” said Senator John J. Cronin (D-Fitchburg), lead sponsor of the legislation. “This legislation removes financial barriers to pursuing a career as a CPA, while maintaining the same rigorous academic and professional standards that have guided the profession for decades. I’m proud to see this initiative advance in the Senate and look forward to continuing to deliver sound policy to broaden career pathways for residents and increase our state's competitiveness.” 

Full details of the legislation are available in a fact sheet in the Senate’s press room. 

The Senate Committee on Ways and Means advanced the bill to the full Senate with a 16-0 vote on February 5, 2026, following approval of a previous version by the Joint Committee on Consumer Protection and Professional Licensure on November 13, 2025. All committee votes are posted on the Legislature’s website. 

The Senate passed the bill 37-0 and sent it to the House of Representatives for further review. 

Statement of Support 

Zach Donah, President and CEO, MassCPAs 

“The Massachusetts Society of CPAs applauds the Senate for passing S.2946, legislation that strengthens the CPA workforce pipeline and supports the Commonwealth’s long-term economic competitiveness. Employers across Massachusetts are facing significant shortages in the accounting profession, and modernizing the pathway to licensure is a critical step toward attracting and retaining the next generation of CPAs while upholding the rigorous standards that protect the public. 

“With the passage of S.2946, Massachusetts joins a growing number of states advancing similar reforms to address workforce challenges in the accounting profession. States across the country are modernizing licensure pathways to reduce unnecessary barriers while preserving the integrity and rigor of the CPA credential. By taking action now, the Commonwealth strengthens its competitive position and ensures that businesses, nonprofits, and communities continue to have access to trusted financial expertise. 

“We are deeply grateful to Senator Cronin for filing and championing this legislation, to Senate Ways and Means Chairman Michael Rodrigues for advancing this important measure, and to Senate President Karen Spilka for her leadership. We also thank the committee chairs and members, and the full Senate, for recognizing the urgency of strengthening the CPA pipeline.” 

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