Application Packet for a Massachusetts Academic
Evaluation for Certification
Application Information
The Massachusetts Board of Public Accountancy (Board) has engaged CPAES (a division of NASBA) in its CPA application
process to evaluate compliance to its education requirements as set forth in 252 CMR 2.01 AND 2.07(2)(a). The education
requirements have been amended several times in the past several years and this report will be required for all MA CPA candidates,
who have sat for the CPA exam before they have completed the required 150 semesters hours education per 252 CMR 2.07(2)(a).
For all CPA candidates who have sat for the exam as Massachusetts exam candidates, and in compliance with this rule, an
Academic Evaluation for Certification Report is NOT required.
PURPOSE
An applicant who is applying for a certificate and license as a CPA in Massachusetts is required to provide evidence that he/she has
complied with 252 CMR 2.07(2)(a) at the time the application is received by the Board. If the candidate sat for the exam per MA
rule 252 CMR 2.01, or sat under the educational requirements of any other state, or sat for the CPA exam or IQEX exam under
Massachusetts rules prior to November 2002 (less than 150 semester hours of qualifying education) and do not qualify for this
CPA certificate with three years of public accounting experience, and 1000 hours or report experience per 252 CMR at the time
they first sat for the exam, the candidate must submit an Academic Evaluation for Certification Report.
For all full time practicing CPAs who seek a Massachusetts reciprocal certificate and license, and have been in a full time CPA
practice (either as an owner or employee) for five out of the last ten years, the Board has developed a Short Form Reciprocal
Application. This application has no education verification as part of its process. Please review all Massachusetts CPA applications
prior to completing this report form at www.mass.gov/dpl/boards/pa or contact NASBA Compliance Services Department. (see
contact information below)
Education requirements for issuance of certificate as certified public accountant
Option A. For all candidates who sat the CPA exam prior to November 2002, the Applicant must be a graduate from a nationally
or regionally accredited college or university with a bachelor's degree or its equivalent, with an accounting concentration. No
person shall be required to have an accounting concentration until July 1, 1992. For candidates with education prior to 1992
(without an accounting concentration or a bachelor's degree), please contact the Board directly. Also, all candidates with foreign
education included in their application must have this education evaluated by CED (contact them through the information at the
MA website).
Option B. All candidates who sat the CPA exam prior to November 2002, the Applicant must be a graduate of a college or
university from a nationally or regionally accredited with a bachelor's degree supplemented by a master's degree in accounting,
business or law from a college or university also approved by the Massachusetts State Board, provided the Applicant's education
has included an accounting concentration. An accounting concentration must include at least 15 semester hours in accounting
courses (three semester hours each in financial and management accounting, audit and tax courses), plus at least nine business
courses to include three hours in business law, finance, computer science or statistics. Graduate degrees shorten the required
experience for licensure in all listed options.
Option C. Subsequent to the May 2002 examination, Applicants who have earned a bachelor's degree in business from a nationally
or regionally accredited college or university need a specific number of semester hours and course requirements for licensure. The
bachelor's degree must include 120 semester hours, and then be supplemented with an additional 30 semester hours for a total of
150-semester hours. The specific course requirements of these 150 semester hours must include 30 semester hours (45-quarter
hours) in accounting courses with course coverage in financial and management accounting, audit and tax subject areas. In
addition, the education must include 24 semester hours (36-quarter hours) of business courses at the undergraduate level; the 24
semester hours in business courses need only include "coverage" in business law, information systems, and finance, which is less
stringent than "at least three semester hours in the subject areas of business law, business information systems, professional ethics
and finance." If the candidate has a graduate degree in accounting, business or law, the graduate course requirements in accounting
and business are reduced 18 semester hours in each subject area.
Option D. Subsequent to the May 2002 examination, Applicants who have earned a non-business bachelor's degree from a
nationally or regionally accredited college or university: this degree must include a total of 150-semester hours and must include, or
be supplemented by, 30 semester hours (45-quarter hours) in accounting courses at the undergraduate level. The accounting credits
shall include at least three semester hours in each of the subject areas of financial accounting, auditing, taxation and management
accounting. In addition, the degree must include, or be supplemented by, 24 semester hours (36-quarter hours) of business courses
at the undergraduate level, to include at least three semester hours in the subject areas of business law, business information
systems, professional ethics, and finance. Courses in business management of organizations, economics, and/or business
communication may be included for the business course requirements. Option D is similar to the requirements of Option C.
However, Option D requires a professional ethics course, a business law course, a information systems course, and a finance
course, rather than simply requiring courses that include "coverage" in the business courses listed in Option C.
APPLICATION CHECKLIST
NOTE: ONLY COMPLETE PACKAGES WILL BE ACCEPTED BY NASBA LICENSING SERVICES.
FAILURE TO INCLUDE ALL NECESSARY DOCUMENTATION WILL RESULT IN YOUR APPLICATION
NOT BEING PROCESSED.
Application Form
E-mail provided
Verification of CPA Exam Grades/IQEX Score (Only if you passed from a state other than Massachusetts.)
Official Transcript(s) and/or Foreign Credential Evaluations.
$100 certified check, money order or credit card made payable to NASBA Licensing Services.
(Non-Refundable)
Mail application to:
P.O. Box 198589
Nashville, TN 37219
Toll Free : 866.350.0017
615.880.4200
www.nasbatools.com
P.O. Box 198589
Nashville, TN 37219
MASSACHUSETTS
Application for Academic Evalution
for Certification
First Name
Date of Birth (mm/dd/yyyy)
Middle Name
Last Name
Maiden/Other
U.S. Social Security Number
E-Mail
Telephone
Male
Female
Address:
Street
City
Providence
State
Zip Code
Country
Check one of the following:
Full Reporting License
I submitted my first-time exam application as a Massachusetts candidate BEFORE November
2002 and now want to comply with the 150 semester hour educational and experience requirements
to become certified per 252 CMR 2.07(2)(a) & (b).
I submitted my first-time exam application as a Massachusetts candidate AFTER January 2007
and at that time did not comply with the 150 semester hour education requirement to become
certified per 252 CMR 2.07(2)(a).
Non-Reporting License
I submitted my first time CPA exam application as a Massachusetts candidate either BEFORE
November 2002 or AFTER January 2007 and need to comply with the education requirement per
252 CMR 2.07(2)(a) for a non-reporting license.
Reciprocity/Transfer of Grades (Full or Non-Reporting)
I have passed all four sections of the Uniform CPA examination in a jurisdiction other than
Massachusetts (please indicate the jurisdiction
.) I realize I must
have taken the CPA examination under conditions similar to Massachusetts at the time I sat.
*** Please provide verification of examination scores and the date in which you passed. You will
also need to provide grade verification to the Massachusetts Board of Public Accountancy when
submitting your licensing application.
IQEX
I have passed the IQEX exam for the jurisdiction of
on this date
*** Please provide verification of passing the IQEX exam and the date in which you passed. You
will also need to provide grade verification to the Massachusetts Board of Public Accountancy
when submitting your licensing application.
I understand that in order to apply for a licensure certificate as a Certified Public Accountant in
Massachusetts, I must meet the education requirements for certification 252 CMR 2.07(2)(a).
I have included or requested any official transcripts necessary to show completion of the
requirements.
Signature
Date
Credit Card Payment Form
Applicant Name:
Social Security Number:
Fees are non-refundable and non-transferable
Authorized Payment Amount:
Please Check One:
AECR ($100)
Visa
MasterCard
Card Number:
Expiration Date:
Print Name as it appears on account:
Authorized Signature:
Return this payment form with Application Package.
Note: This document will be shredded after it has been processed