Certified Public Accountant

Exam

Third-party exam

Education

Degree

Experience

Experience

Background check

None

1) Persons desiring to take the examination for qualification as a certified public accountant shall apply on a form provided by the Board, or its designated examination administrator. The forms are obtainable from the Board's examination administrator's offices. Different forms and instructions will be provided for original examinations and for re-examinations. (2) In order to sit for the Computer Based Examination (CBT), a candidate must be 18 years of age or older and must qualify for the CBT under the educational requirements of 252 CMR 2.07(2). After January 1, 2007, candidates may qualify to sit for the CBT when they have 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 as required by 252 CMR 2.07(2), where the successful completion of 120 semester hours (or 180 quarter hours) results in obtaining a bachelor's degree. The completed 120 semester hours (or 180 of the 225 quarter hours) necessary to sit for the CBT must include 21 semester hours of accounting courses, including coverage in financial accounting, auditing, taxation, and management accounting, and 9 hours of business courses, including coverage in the areas of business law, finance, and information systems. Candidates may sit for the CBT upon completion of the 120 semester hours (or 180 quarter hours) of college or university education; provided however, that within 90 days of sitting for the CBT the candidate shall provide a certified transcript to the Board or its designated exam administrator demonstrating that they have successfully completed 120 of the 150 required semester hours (or 180 of the 225 quarter hours) of college or university education from a nationally or regionally accredited institution as required by 252 CMR 2.07(2), where the successful completion of 120 semester hours (or 180 quarter hours) results in obtaining a bachelor's degree. Failure to provide said certified transcript within the 90 day period described above shall result in the loss of any credit received for any part of the exam passed prior to providing said certified transcript.