How much continuing professional education a Massachusetts CPA actually needs — sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.
80 hours in the 2-year period immediately preceding re-licensing (applicants engaged in public practice), including 4 hours of professional ethics (effective for licenses expiring on/after June 30, 2007). No carryover permitted between 2-year periods -- unlike several other states in this cluster that do allow some excess-hour carryover. No explicit annual minimum in this section. Verified directly against the codified regulation text.
What does it cost to reinstate a lapsed Massachusetts license? →