CPE requirements for CPAs
Massachusetts CPA CPE Requirements
Checked against the NASBA Registry and the Massachusetts Board of Public Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Massachusetts CPAs must complete 80 hours every two years. The requirement includes 4 hours of ethics every two years. All 80 hours may be earned through self-study. The reporting period ends on June 30, every 2 years.
- Total hours
- 80
- every 2 years
- Annual minimum
- None
- Ethics
- 4 hrs
- every two years · general course qualifies
- Self-study
- No limit
- Period ends
- June 30
- every 2 years
- Carryover
- None
How many CPE hours do Massachusetts CPAs need?
Massachusetts CPAs must complete 80 hours every two years.
Reporting period: 7/1 to 6/30 biennially.
NASBA Registry wording: 80 hours.
What is the Massachusetts ethics CPE requirement?
Massachusetts requires 4 hours of ethics every two years. A general ethics course qualifies.
NASBA Registry wording: Four (4) hours in professional ethics.
Does Massachusetts limit self-study CPE?
Massachusetts places no limit on self-study CPE, so all 80 hours may be earned through self-study courses.
When is Massachusetts CPE due?
The reporting period ends on June 30, every 2 years.
License renewal: June 30 biennially.
There is no grace period.
Can Massachusetts CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Are there other Massachusetts CPE limits?
- Instruction: The maximum credit allowed for instructors is 50% of total hours required.
- Published Materials: The maximum credit allowed for authored/published materials is 25% of the total hours required.
What other Massachusetts CPE policies apply?
- Massachusetts accepts CPE credits for programs offered by National Registry sponsors.
Does Pacific CPE count toward Massachusetts CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Massachusetts accepts self-study for all 80 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies Massachusetts's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: Massachusetts CPE requirements · revised 11/1/2022
- Massachusetts Board of Public Accountancy: CPE requirements · the board's own page
- Massachusetts Board of Public Accountancy website
Every figure on this page was checked against the NASBA Registry summary for Massachusetts (revised 11/1/2022) and the Massachusetts Board of Public Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.