Massachusetts CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
80 hrs / 2 years
Renewal cycle
Every 2 years (ends Jun 30)
Ethics requirement
4 hrs (within the 80)
Issued by
Massachusetts Board of Public Accountancy
Massachusetts runs a familiar structure - 80 hours over two years with a 4-hour ethics requirement folded inside - but it sets the clock on a fixed statewide calendar rather than your birthday. The reporting period runs July 1 to June 30, and licenses expire June 30 of the renewal year, so everyone in the state shares roughly the same finish line.
CPAs call this CPE (continuing professional education), not CE. Here is what an active Massachusetts license requires, in plain English.
The base requirement: 80 hours over two years
The Massachusetts Board of Public Accountancy requires 80 hours of CPE during each two-year period immediately preceding renewal. The reporting period runs from July 1 to June 30. There is no per-year minimum - you may distribute the 80 hours across the two years however you like, as long as the total is met. The Board accepts CPE from NASBA-approved sponsors.
Ethics and the carryover rule
- 4 of the 80 hours must be in professional ethics during each biennial renewal period.
- The 4 ethics hours count within the 80, not on top of it.
- Hours completed beyond the 80-hour requirement may not be carried forward into a future renewal cycle.
- Keep your completion certificates - the Board can request proof of compliance.
Stop tracking this in a spreadsheet
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — freeWhen is your deadline?
Massachusetts CPA licenses expire June 30 on a two-year cycle, and the CPE reporting period closes on the same date. Because there is no annual floor, the risk here is a quiet first year followed by an 80-hour scramble - the full total and the ethics hours must be done before you renew.
How CredTally keeps this on autopilot
- Track the 80-hour total with a separate bucket for the 4-hour ethics requirement, so each shows its own progress and no first-year complacency creeps in.
- Store every completion certificate with the course it proves, kept privately in your certificate vault.
- Reminders at 90, 60, 30, and 7 days before your June 30 deadline - with remaining hours front and center.
- Hold licenses in more than one state? Each gets its own card and deadline on one dashboard, and a Board request becomes a one-click audit export.
Frequently asked questions
How many CPE hours does Massachusetts require?
80 hours over each two-year period immediately preceding renewal, including 4 hours of professional ethics.
Is there an annual minimum in Massachusetts?
No. Massachusetts applies the 80 hours across the full two-year cycle with no per-year floor - though that makes a quiet first year a common trap.
Can I carry over extra hours in Massachusetts?
No. Hours earned beyond the 80-hour requirement cannot be carried forward to a future renewal cycle.
When is my Massachusetts CPA renewal deadline?
June 30 of the renewal year, every two years, which is also the close of the July-to-June reporting period.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
CredTally tracks all of this for you
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — free