When is the Massachusetts CPA CPE deadline?

The Massachusetts CPA renewal deadline is June 30 of your renewal year. Your renewal year is determined by your license number: even-numbered licenses renew in even years (2026, 2028, 2030…); odd-numbered licenses renew in odd years (2027, 2029, 2031…). This odd/even split means roughly half of Massachusetts CPAs face a June 30, 2026 deadline and the other half face June 30, 2027.

Is there a self-study cap for Massachusetts CPA CPE?

No. Massachusetts imposes no cap on self-study (on-demand) CPE hours. All 80 required hours may be completed through self-study formats, provided the provider can supply evidence of satisfactory completion and the program meets Board standards under 252 CMR 2.14. However, two specific methods are capped: instruction or teaching (maximum 40 hours per biennial period — 50% of total) and published articles or books (maximum 20 hours per biennial period — 25% of total).

Can Massachusetts CPAs carry over excess CPE hours to the next renewal period?

No. Massachusetts does not allow carryover of CPE hours. Hours completed beyond 80 in a biennial period are forfeited and cannot be applied to the next cycle. Plan your CPE accordingly — front-loading is allowed (all 80 in year one), but excess hours are not banked.

How are CPE hours reduced for new Massachusetts CPA licensees?

New licensees receive prorated CPE requirements for their first renewal only, based on the quarter in which the initial license was issued: July–September (full period available) → 80 hours; October–December → 70 hours; January–March → 60 hours; April–June → 50 hours. The 4-hour ethics requirement still applies. After the first renewal, the full 80-hour biennial requirement applies regardless of license date.

What are the penalties for failing to meet Massachusetts CPA CPE requirements?

Under Massachusetts General Laws Chapter 112 § 87C½, the Board may impose after notice and hearing: administrative fines up to $1,000, license suspension (up to 5 years), license revocation, refusal to renew, censure or reprimand, limitation of practice scope, or probation. In practice, the Continuing Education Committee notifies licensees of CPE deficiencies found during audits and grants a correction period before escalating to formal discipline.

Massachusetts CPA CPE Requirements — June 30 Biennial Renewal, Even/Odd License Split

Q: How many CPE hours do Massachusetts CPAs need?

Massachusetts CPAs must complete 80 hours of continuing professional education (CPE) during each biennial (two-year) renewal period. The period runs July 1 through June 30 over the two years immediately preceding your renewal deadline. There is no annual minimum — all 80 hours may be earned in a single year within the period. No self-study cap applies; 100% of hours may be completed via self-study or on-demand formats.

Q: Does Massachusetts require a state-specific ethics course for CPAs?

No. Massachusetts does not require a Massachusetts-specific ethics course. The 4-hour ethics requirement may be satisfied by any NASBA-compliant ethics course covering professional conduct, responsibilities, and ethical standards applicable to public accountancy. You are not limited to MassCPAs- or MA Board-approved programs — any NASBA National Registry sponsor's ethics course qualifies.

Q: Does Massachusetts require A&A (audit and attest) CPE hours?

No. Massachusetts imposes no mandatory hours in accounting and auditing (A&A) as an individual CPE requirement. CPAs whose firms perform attest services (audits, reviews, compilations) are subject to firm-level peer review every three years through the AICPA/NEPR program — but this is a firm quality-control obligation, not an individual CPE subject-area mandate. Individual MA CPAs are free to allocate all 80 CPE hours to subjects of their choice, subject only to the 4-hour ethics requirement and method caps.

Q: Is there an annual CPE minimum in Massachusetts?

No. Massachusetts explicitly permits a CPA to earn all 80 required hours in a single year within the two-year biennial period. The regulation states that '80 hours acquired in one of the two years covered by the registration period qualifies a registrant for the two year period' (252 CMR 2.14). This is one of Massachusetts's most flexible rules compared to states like Indiana or West Virginia, which impose non-deferrable annual minimums.

Q: How much does it cost to renew a Massachusetts CPA license?

Individual CPA license renewal costs $161 every two years. CPA firm (corporation, partnership, LLC, LLP) renewal costs $324 biennially. A late renewal penalty of $57 applies if you renew after the June 30 deadline. Renewal is completed through the eLIPSE online portal at mass.gov. The Board of Public Accountancy does not currently accept paper renewal applications.

Q: How do I report CPE completion to the Massachusetts Board?

Massachusetts uses an attestation model. You do not submit CPE certificates or documentation to the Board at renewal — instead, you sign a statement under penalty of perjury at the time of renewal attesting that you have completed the required hours. Documentation is retained by you for 5 years and produced only if you are selected for a Board audit. Renewal attestation is completed through the eLIPSE portal at mass.gov.

⚠️ Even-numbered Massachusetts CPA licenses renew by June 30, 2026 — this deadline is today. Log in to eLIPSE on mass.gov to check your renewal status now.

Massachusetts CPA CPE Requirements at a Glance

Total Hours

80 hr

per biennial period

Period

2-Year

July 1 – June 30

Ethics

4 hr

any NASBA-approved

A&A Required

None

no subject mandate

Self-Study Cap

None

100% self-study OK

Annual Min

None

all 80 hr in 1 year OK

Carryover

None

excess hours forfeited

Renewal Fee

$161

$57 late penalty

When Is Your Massachusetts Renewal Deadline?

Massachusetts splits its CPA population by license number. Your renewal year is fixed based on whether your license number is even or odd:

Even-Numbered Licenses

June 30, 2026

CPE period: July 1, 2024 – June 30, 2026 · DEADLINE TODAY

Odd-Numbered Licenses

June 30, 2027

CPE period: July 1, 2025 – June 30, 2027 · 12 months remain

To confirm your license number and renewal date, log in to the eLIPSE portal at mass.gov or search your record on CPAverify.org. The license number is printed on your wallet card and renewal confirmation emails.

License Number	Active Renewal Year	CPE Period	Next Deadline
Even (e.g., 12346)	2026 — ACTIVE NOW	Jul 1, 2024 – Jun 30, 2026	June 30, 2026
Odd (e.g., 12345)	2027	Jul 1, 2025 – Jun 30, 2027	June 30, 2027
Even	2028	Jul 1, 2026 – Jun 30, 2028	June 30, 2028
Odd	2029	Jul 1, 2027 – Jun 30, 2029	June 30, 2029

No annual minimum: Massachusetts explicitly permits all 80 hours to be earned in a single year of the two-year window. If you have an even-numbered license and last renewed in 2024, you could have completed all 80 hours in calendar year 2025 alone — as long as they fall within the July 1, 2024 – June 30, 2026 window.

Subject Requirements and Method Caps

Massachusetts imposes only one subject-area floor (ethics) and two method ceilings:

CPE Method	Rule	Max per Biennial Period
Self-study / on-demand	No cap — 100% permitted	80 hours (no limit)
Live classroom / webinar	No cap	80 hours (no limit)
University / college courses	15 CPE hours per semester credit hour	No separate cap
Instruction / teaching	Cap: 50% of total hours	40 hours
Published articles or books	Cap: 25% of total hours	20 hours
Ethics (subject-area floor)	Minimum 4 hours required	Any NASBA-approved provider

Credit formula: 50 minutes of instruction = 1 CPE hour. Only whole credits are awarded; partial hours at multi-session events may be combined once the 50-minute threshold is met.

No A&A mandate: Massachusetts does not require any hours in accounting and auditing subjects. CPAs performing attest services are subject to separate firm-level peer review every three years (AICPA/NEPR), but this is not an individual CPE requirement.

New Licensee Proration — First Renewal Only

Massachusetts CPAs receive reduced CPE requirements for their first renewal only, based on when in the biennial period they were first licensed:

Initial License Issued	First-Renewal CPE Required	Reduction vs. Full
July – September	80 hours	No reduction — full period available
October – December	70 hours	−10 hours
January – March	60 hours	−20 hours
April – June	50 hours	−30 hours

The 4-hour ethics requirement applies regardless of proration. After the first renewal, every subsequent biennial period requires the full 80 hours.

Carryover and Timing Flexibility

No carryover: Hours beyond 80 in a biennial period are not transferable to the next cycle. Excess effort is forfeited.

No annual minimum: There is no floor for either year. You could complete 80 hours in Year 1 and zero in Year 2, or spread them any way you like. This makes Massachusetts one of the most flexible states for timing CPE — a stark contrast to states like Indiana (20 hr/yr non-deferrable floor) or West Virginia (20 hr/yr annual minimum).

Planning implication: Because no carryover is permitted and the period is only two years, avoid front-loading all hours in Year 2. If you have an even-numbered license renewed in 2024, any CPE earned before July 1, 2024 does not count toward the 2024–2026 period.

Renewal Fees and Penalties

Item	Fee	Notes
Individual CPA renewal	$161	Due every 2 years via eLIPSE
CPA firm renewal (corp/partnership/LLC/LLP)	$324	Due every 2 years via eLIPSE
Late renewal penalty	$57	Applies after June 30 deadline
Maximum administrative CPE fine	$1,000	After Board hearing (G.L. c. 112 § 87C½)

Formal disciplinary sanctions beyond a fine include: license suspension (up to 5 years), license revocation, reprimand, censure, probation, or limitation of scope. In practice, the Board's Continuing Education Committee notifies licensees of audit deficiencies and allows a correction period before formal action.

Record Retention and Compliance

Retention period: 5 years from the end of the biennial renewal period.
Documents to retain: Course title, sponsor name, dates of attendance, hours claimed, and evidence of satisfactory completion (certificate, transcript, or self-study scoring record).
Attestation model: You do not submit CPE documentation to the Board at renewal — you self-attest under penalty of perjury. The Board's Continuing Education Committee conducts spot audits; selected licensees must produce documentation within a set response window.
No provider pre-approval: The Board does not maintain a course pre-approval list. You are responsible for verifying that your courses meet the standards in 252 CMR 2.14.
Firm peer review: Firms performing attest services must enroll in peer review through AICPA/NEPR every three years. This is a separate firm obligation — not tracked via individual CPE records.

New England CPA CPE Comparison

How Massachusetts stacks up against other New England states:

State	Total Hours	Renewal Deadline	Ethics	A&A	Self-Study Cap	Annual Min	Carryover
MA	80 / 2yr	Jun 30 (even/odd split)	4 hr any NASBA	None	None	None	None
NH	120 / 3yr	Jun 30 (A–F/G–M/N–Z stagger)	4 hr any NASBA	None	None	20 hr/yr	60 hr
VT	40 hr/yr	Jun 30 annual	2 hr	None	None	40 hr	None
ME	80 / 2yr	Jun 30 biennial	4 hr	None	50%	None	20 hr
CT	40 hr/yr	Dec 31 annual (CPE)	4 hr (CT-specific)	None	None	40 hr	None
RI	80 / 2yr	Jun 30 biennial	4 hr	None	None	None	None

MA standouts: Massachusetts is the only New England state with an odd/even license-number split. Unlike Vermont and Connecticut (annual 40-hour floors), MA has no annual minimum, giving CPAs maximum scheduling flexibility. Like Rhode Island, MA has no self-study cap — making it one of the most permissive New England states for CPE format.

Frequently Asked Questions — Massachusetts CPA CPE

How many CPE hours do Massachusetts CPAs need?

Massachusetts CPAs must complete 80 hours per biennial (two-year) renewal period. The period runs July 1 through June 30 over the two years immediately preceding renewal. No annual minimum applies — all 80 hours may be earned in a single year within the window. No self-study cap limits the format.

When is the Massachusetts CPA renewal deadline?

The deadline is June 30 of your renewal year. Even-numbered licenses renew in even years (2026, 2028…); odd-numbered licenses renew in odd years (2027, 2029…). Confirm your number in the eLIPSE portal at mass.gov or on CPAverify.org.

Does Massachusetts require a state-specific ethics course for CPAs?

No. Any NASBA-compliant ethics course covering professional conduct and ethical standards for public accountancy qualifies. You are not required to take a Massachusetts-specific course. Generic NASBA ethics courses from any National Registry sponsor are accepted.

Does Massachusetts require A&A (audit and attest) CPE hours?

No. Massachusetts imposes no individual A&A hour requirement. Firms performing attest services must undergo peer review every three years (AICPA/NEPR), but this is a firm obligation — not an individual CPE subject mandate. Individual CPAs may allocate all 80 hours to any subjects.

Is there a self-study cap in Massachusetts?

No self-study cap. Massachusetts permits 100% of required hours to be completed through self-study or on-demand formats. The only method caps are for teaching (40 hr max per period) and published articles/books (20 hr max per period).

Is there an annual CPE minimum in Massachusetts?

No annual minimum. The 252 CMR 2.14 regulation explicitly permits completing all 80 hours in a single year. Massachusetts is one of the few states with no per-year floor — a major flexibility advantage compared to Indiana (20 hr/yr), West Virginia (20 hr/yr), and New Hampshire (20 hr/yr).

Can Massachusetts CPAs carry over excess CPE hours?

No carryover. Hours beyond 80 in a biennial period are forfeited — they cannot be applied to the next cycle. Plan accordingly to avoid over-earning hours with no benefit.

How much does it cost to renew a Massachusetts CPA license?

Individual CPA renewal is $161 biennially. CPA firm renewal is $324. A $57 late penalty applies if you renew after June 30. Renewal is through the eLIPSE portal at mass.gov.

How are CPE hours reduced for new Massachusetts CPAs?

First-renewal proration by license-issue quarter: July–September → 80 hr; October–December → 70 hr; January–March → 60 hr; April–June → 50 hr. Full 80-hour requirement applies for all subsequent renewals. Ethics (4 hr) still applies regardless of proration.

How do I report CPE completion to the Massachusetts Board?

Massachusetts uses a self-attestation model. You sign a statement under penalty of perjury at renewal, attesting CPE completion. No documentation is submitted upfront — you retain records for 5 years and produce them only if selected for a Board audit. Attestation is completed through eLIPSE at mass.gov.

What are the penalties for failing Massachusetts CPA CPE requirements?

Penalties under G.L. c. 112 § 87C½ include: administrative fines up to $1,000, license suspension (up to 5 years), license revocation, refusal to renew, censure, probation, or limitation of practice scope. In practice, the Board's CE Committee grants a correction period after notifying deficiency-audit findings before escalating to formal discipline.

Which CPE providers are accepted in Massachusetts?

Massachusetts accepts courses from NASBA National Registry-registered sponsors. The Board has no separate pre-approval list. Accepted formats include AICPA/MassCPAs programs, university courses (15 CPE hr per semester credit), non-credit instruction (1 hr per 50 minutes), and self-study programs with completion evidence. Teaching qualifies up to 40 hours; published articles/books up to 20 hours per period.

How to Meet Massachusetts CPA CPE Requirements — Step by Step

Identify your renewal year

Check your license number. Even-numbered licenses renew June 30, 2026; odd-numbered renew June 30, 2027. Log in to eLIPSE at mass.gov to confirm your exact renewal date and current license status.

Determine your CPE requirement

Most CPAs need 80 hours in the biennial period (July 1 – June 30). First-renewal CPAs: check the proration table (80/70/60/50 hours by license-issue quarter). No annual minimum applies — all 80 hours can be earned in a single year of the window.

Include 4 hours of ethics

At least 4 of your 80 hours must be in professional ethics. Any NASBA-approved ethics course qualifies — no Massachusetts-specific course is required. Ensure the course covers professional conduct, responsibilities, and ethical standards for public accountants.

Complete CPE from NASBA-accepted providers

Choose courses from NASBA National Registry sponsors. Self-study is unlimited. Teaching counts up to 40 hours; published articles count up to 20 hours. Credit formula: 50 minutes = 1 CPE hour.

Retain CPE documentation for 5 years

Keep certificates, course titles, provider names, dates, and hours for 5 years. You self-attest at renewal — documentation is only needed if the Board's CE Committee selects you for an audit.

Renew through eLIPSE by June 30

Log in to eLIPSE at mass.gov. Attest CPE completion under penalty of perjury. Pay $161. Submit before June 30 to avoid the $57 late penalty. Receive your renewed license confirmation by email.

Official Massachusetts CPA Resources

Board contact: 1000 Washington Street, Suite 710, Boston, MA 02118-6100 · Phone: 617-701-8635 · Email: [email protected]

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