Applying for the Compatible CPA Examination

Before applying for the Uniform CPA Examination through CPA Exam Services (CPAES), please familiarize yourself with this jurisdiction's educational requirements to decide if you are eligible to apply as a first-time candidate. You are likewise advised to read The Candidate Bulletin earlier submitting applications online. You are able to apply for i or more sections of the examination at a time; yet, you lot are advised to merely apply for a section of the test if you are gear up to accept it inside the adjacent half dozen months.

ApplyNow1

You may register online via credit bill of fare. To utilise for the CPA Examination online, you lot volition be asked to create a user account upon your start usage of our online application tool. If you've previously applied for the CPA Test exterior of our online application tool (via paper application or other method), yous will demand to import your previous awarding information. To practise this, y'all volition need to know the jurisdiction in which you sabbatum for the exam as a first-fourth dimension candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your electric current information, view your scores, cheque your application status and reprint your Detect(s) To Schedule.

NASBA Advisory Evaluation

Massachusetts offers the NASBA Advisory Evaluation equally an optional service. An Advisory Evaluation will identify any academic deficiencies in your education before y'all submit a outset-fourth dimension awarding for the Exam. Please visit CPA Cardinal for more information about submitting an Advisory Evaluation in this jurisdiction. You must create a CPA Central user business relationship to begin the Advisory Evaluation process.

Send any additional required information or documents to:

CPA Exam Services – MA
PO Box 198469
Nashville, TN 37219

Eligibility Requirements

Eligibility for Test

In order to sit down for the Uniform CPA Examination for the State of Massachusetts, y'all must be 18 years of age or older, and:

  • take completed 120 of the 150 semester hours (or 180 of the 225 quarter hours) of college or university education from a nationally or regionally accredited institution equally required for licensure certification by 252 CMR 2.07(2)(a), or complete 120 of the required 150 semester hours within xc days of sitting for the examination, AND
  • include 21 semester hours of bookkeeping courses including coverage in:
    • financial bookkeeping,
    • auditing,
    • revenue enhancement,
    • management/price accounting, AND
  • include 9 semester hours of concern courses including coverage in:
    • business constabulary that includes coverage of the U.S. Uniform Commercial Code,
    • finance,
    • information systems, AND
  • obtain a bachelor'southward degree.

All educational documents including official school transcripts, Certificates of Enrollment, and/or foreign evaluations with foreign transcripts are required to be submitted to CPAES.

Do not apply for licensure until you receive a written congratulatory letter of the alphabet from CPAES and instructions on how to apply. Your license application may be rejected if improperly filed. Information about licensure tin be plant here.

Transcripts

If you have completed all educational requirements at the time of application:

  • You must submit an official transcript from each school you attended. Transfer credits are not acceptable; you must submit a transcript from each institution.
  • Official transcripts are those that have been issued by the institution's Registrar'south Office and include the Registrar's official seal.
  • The degree you have earned must be posted on your official transcript.
  • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar's role for additional information. If an electronic mail accost is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must exist submitted directly from the institution(due south).
  • Photocopies of transcripts are non official and cannot exist accepted.
  • Please Notation: If you have not yet applied when yous submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will exist destroyed, and you will demand to resubmit new pedagogy documents when you employ.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.Southward., the official transcript must be issued by the registrar from the U.South. campus. Transcripts issued by the registrar for the campus located outside the U.Southward. volition not be accepted.

If y'all are currently enrolled in higher at the time of application, you must:

  • submit an official transcript from each school you attended.
  • submit to CPAES a completed Certificate of Enrollment form. This form is evidence that yous are currently enrolled and that all courses and graduation requirements will be completed within 90 days of the date that y'all sit for the first section of the CPA Examination. The course must exist signed by an authorized official of the college and signed past you.
  • The official transcript(s) and Certificate of Enrollment form must be submitted directly from your school.
  • If you completed courses at a campus located outside the U.S. for a schoolhouse located in the U.South., the official transcript must be issued past the registrar from the U.Southward. campus. Transcripts issued by the registrar for the campus located outside the U.S. will non exist accepted.

After all educational requirements have been met, you must:

  • submit to CPAES official transcript to confirm degree conferral and satisfactory completion of courses within xc days from the date that y'all sat for the first section of the examination.
  • The final official transcript must display satisfactory completion of all courses and the caste graduation date.
  • The official transcript must exist submitted directly from your school.

And be brash:

  • Examination scores will be released. Nonetheless, yous volition non be permitted to take future examinations until CPAES receives the concluding official transcript.
  • Failure to provide the final official transcript within the xc days of sitting for the showtime test section(s) or to successfully complete the courses and/or caste requirements every bit indicated on the Certificate of Enrollment will result in the examination score(s) being voided.
  • If the required terminal official transcript is not received, the application will exist determined to be incomplete and y'all will not receive any credit for whatsoever Uniform CPA Examination department taken, and will non be permitted to have whatever time to come examinations and volition be required to reapply equally a get-go-fourth dimension applicant.

If y'all have completed educational requirements at institutions outside the U.S., y'all must:

  • have your credentials evaluated by:
    • NASBA International Evaluation Services, or
    • The Center for Educational Documentation (CED).
  • obtain the grade to request this service from the evaluation service agency,
  • submit a translated copy of each international transcript used for the evaluation,
  • require the agency to evaluate as follows:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
    • A credential analysis that specifies:
      • The name of the land;
      • The degree awarded;
      • The year the degree was awarded; and
      • The entity that awarded the degree;
    • A course-by-form listing; and
    • A course credit analysis that includes:
      • Full credits earned toward the degree as stated on transcripts submitted;
      • Full accounting credits earned; and
      • Total business organisation credits earned.
  • Completed original evaluations must be received by CPAES directly from the evaluation service at the fourth dimension of awarding. Photocopies are not adequate.
  • A copy of the international transcript must be included with the written report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forrard until transcripts are provided.
  • Please Note: If yous have non nevertheless applied, education documents received will be kept on file for 1 year. Later on that fourth dimension, these documents volition be destroyed, and you will need to resubmit new instruction documents at the time of application.
  • If you completed courses at a campus located exterior the U.S. for a school located in the U.Due south., the official transcript must exist issued by the registrar from the U.Due south. campus. Transcripts issued by the registrar for the campus located outside the U.S. volition non be accepted.
  • Instruction requirements must be met through bookish coursework completed at an accredited institution. Professional preparation is not acceptable toward these requirements. Coursework completed as part of a Chartered Auditor or similar program is considered professional training and is, therefore, non accepted toward the didactics requirements for the U.S. Uniform CPA Test.

Course Requirements

  • Online courses, AP and laissez passer/fail grades are acceptable when you lot receive credit for the courses at a regionally accredited college or university. These courses must appear on an official transcript.
  • CLEP credit will qualify toward the 150 semester hour rule when reflected on the transcript of a regionally accredited college or university.
  • Correspondence courses and/or commercial review courses are non adequate.
  • CPA Review courses are adequate if credits are awarded past a regionally accredited college or university.
  • Internships in accounting subjects are accepted to meet accounting class electives; they cannot be accepted toward specific subject requirements.
  • Personal finance is not an acceptable course to meet the finance course requirement.

Residency

There is non a residency requirement for the country of Massachusetts.

Materials to be Submitted

  1. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
  2. Certificate of Enrollment, if applicable. Submission by yous or schoolhouse to CPAES.
  3. International Evaluation with foreign transcripts, if applicable. Submission by y'all or evaluation agency to CPAES.
  4. Testing Accommodations Asking Form, if applicative. Submission by you lot to CPAES.

Please permit ii to four weeks from your file completion date (when awarding, fees and all additional required materials have been received) for your application to be candy. Acquittance of receipt of application will be sent to you via email, unless otherwise indicated. This observe is sent but as acquittance of receipt of application.

If you have previously applied and saturday, just were currently enrolled in higher at the time of awarding (Certificate of Enrollment form), you are not automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, test assistants accommodations are bachelor, should yous qualify. Please download the Testing Accommodations Asking Form for more information.

Fees

All get-go-time applicants are required to pay both an application fee and an exam fee upon submission of the first-fourth dimension application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.

You are able to employ for one or more sections of the examination at a time; however, you are brash to only apply for a section of the examination if you are ready to have it within the next six months.

    Test Fees

    Auditing and Attestation (AUD) $226.15
    Business Environment and Concepts (BEC) $226.15
    Financial Accounting and Reporting (FAR) $226.15
    Regulation (REG) $226.xv

      Registration Fees

      4 exam sections $177.00
      3 examination sections $157.00
      2 examination sections $137.00
      i examination section $117.00

        Refund Policy

        There is no provision for withdrawing from the test and/or requesting an extension of your electric current Notices to Schedule (NTS). Awarding and/or exam fees are non refundable. If yous accept an extreme circumstance, yous may request an NTS extension or a partial refund of your examination fees nether specific circumstances utilizing the Exception to Policy Course.

        Test Credit

        Yous may accept the required test sections individually and in whatever guild, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the engagement the kickoff examination section passed was taken.

        Credit for any department passed shall be valid for xviii months from the actual date the examination sections were taken. Examination credit expires past section. You will lose credit for each section passed outside the 18 month menstruation, and will have to retake those sections.

        nasba

        USEFUL LINKS

        Candidate Bulletin
        Score Information
        Score Reprint
        NASBA Candidate Identification Cards
        Massachusetts Land Board
        Prometric
        AICPA

        FORMS

        Certificate of Enrollment
        Exception to Policy
        Transferring into Massachusetts
        Transferring from Massachusetts
        Information Modify Asking Form
        Testing Accommodations Request Course

        CONTACT United states

        800-CPA-EXAM (800-272-3926)
        International: (615) 880-4250

        Email Inquiries:
        contact-the states

        Mail Inquiries:
        Massachusetts Coordinator
        CPA Exam Services
        PO Box 198469
        Nashville, Tennessee 37219-8469