Massachusetts CPA CPE Requirements 2026: 80 Hours Every Two Years

Massachusetts CPAs renew every two years and must complete 80 hours of continuing education in the two-year period before renewal, including four hours of professional ethics. Licenses fall due on June 30, and unlike many states the Commonwealth does not allow carryover from one period to the next. This guide explains the rule in 252 CMR 2.14, the first-renewal schedule for new licensees, the limits on teaching and published work, and how to keep records for the Board of Registration in Public Accountancy. For a wider comparison of states see our CPA CPE requirements guide.

Massachusetts CPE requirements at a glance

How the 80 hours are counted

The rule counts time. Under 252 CMR 2.14, 50 minutes of instruction equals one hour, 25 minutes equals half an hour and 10 minutes equals 0.2 of an hour. University courses taken for credit count 15 hours per semester hour. Because the Board sets no separate cap on online, group live or self-study hours, a CPA can in principle complete all 80 in any approved format, although the Board decides the credit for formal correspondence and individual study programs. If you rely on self-study, keep the completion evidence the rule asks for.

Ethics hours

Four of your 80 hours must be professional ethics. The regulation does not say the course must be specific to Massachusetts, and it does not require the ethics hours to be spread across the period. That gives you flexibility, but it also means you should log your ethics hours separately so you can show the four-hour minimum at a glance. Our guide to ethics CPE for CPAs explains what usually qualifies as ethics credit across states.

No carryover

Massachusetts is stricter than states that let excess hours roll forward. The rule says no carryover is permitted from one two-year period to another. If you finish 100 hours in one cycle, only 80 count, and the extra 20 give you no head start on the next cycle. Plan each cycle as a fresh 80 hours, and consider spreading them over the two years rather than leaving them to the final spring.

First renewal for new licensees

The rule lets the Board prorate the requirement where a license was issued substantially less than two years before renewal. The Board's FAQ gives a schedule for the first renewal, based on when the license was issued:

Teaching, writing and other credit

Credit for published works and teaching, taken together, cannot exceed 50 percent of the renewal period requirement, so at most 40 of your 80 hours. Everything else should come from courses, seminars, conferences or approved study programs. If you teach or write, keep the dates, the audience and the subject matter in your records so the hours can be defended.

Sponsors, evidence and the Board's approach

The Board does not pre-approve CPE programs, and the rule refers in general terms to national and state accounting organizations. It also says the Board may require sponsors to register with it. Because we could not confirm from the Board's published pages how it treats NASBA registry sponsors specifically, we suggest you choose a provider that gives a full certificate (name, date, hours, subject) and keep it for the whole renewal cycle. Our overview of what NASBA does explains the registry and why many CPAs prefer registered sponsors.

A simple plan for each cycle

Because there is no carryover and no annual minimum, many CPAs plan 40 hours a year, with the two ethics hours in year one and the remaining two in year two. That leaves the final spring free of last-minute study before the June 30 deadline. If you are new to the profession, check the first-renewal table above before you choose courses, because your first period may need fewer than 80 hours.

Frequently asked questions

How many CPE hours do Massachusetts CPAs need?

80 hours in the two years before renewal, including 4 hours of professional ethics.

When do Massachusetts CPA licenses renew?

The Board's renewal page says licenses are renewed every two years and are due by June 30 in both odd and even years.

Can I carry extra hours forward?

No. The regulation says no carryover is permitted from one two-year period to another.

Does the Board approve CPE courses in advance?

No. The Board's FAQ says it does not pre-approve CPE programs.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: 252 CMR 2.14 and the Massachusetts Board of Registration in Public Accountancy renewal page and FAQ (mass.gov), checked October 2026. The Board's FAQ still refers to an older expiration date in one place, so confirm your own renewal date with the Board.