Code of Massachusetts Regulations
252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY
Title 252 CMR 2.00 - Requirements for Certification
Section 2.07 - Education, Experience and Other Requirements for Issuance of Certificate as Certified Public Accountant
Current through Register 1537, December 20, 2024
(1) Formal Application. An applicant for a Certificate as a Certified Public Accountant who has passed the examination set by the Board shall file with the Board a formal application for such certificate, accompanied by payment of the required fee. A form for application may be obtained from the offices of the Board. An applicant must also submit an official certification of completion of 150 semester of education hours to the Board's designated exam administrator or an official transcript from colleges or universities as provided in 252 CMR 2.07(2)(a), experience letter(s) from employer(s) as provided in 252 CMR 2.07(2)(b), and three letters from employers, business associates or clients attesting to the applicant's character and fitness. A recent un-mounted passport-size photograph must also be attached to that application.
(2) Education and Experience Requirements. An applicant for a Certificate as a Certified Public Accountant who sat for the CBT prior to or with 120 hours of education and who has successfully passed the examination, and qualifies otherwise in the opinion of the Board, shall receive a Certificate as a Certified Public Accountant upon satisfying the Board that the applicant has successfully met the 150 hour education requirement. All candidates shall submit official transcripts from colleges or universities as provided in 252 CMR 2.07(2)(a) or shall submit an Academic Evaluation for Certification Report from the Board or its designee.
The candidate must have completed the 150-hour education requirement for eligibility for a Certificate as a Certified Public Accountant in accordance with one of the following four provisions:
(3) Exceptions to Education and Experience Requirements. A candidate who sat for the paper based examination without complying with the educational requirements of 252 CMR 2.07(2)(a) 1. through 3. may qualify for issuance of a Certificate as a Certified Public Accountant and a full reporting license if the applicant meets the education and experience requirements that were in existence at the time the candidate first sat for the examination in some prior year, or obtains the education requirements of 252 CMR 2.07(2)(a) l. through 3.
(4) Calculation of Full-time Experience. The Board will provide credit for full-time experience as a practicing public accountant only if such full-time experience extends over an uninterrupted period of two months or more with a minimum of 35 hours worked per week in conformity with 252 CMR 2.07(2)(b)2. The Board will provide credit for part-time experience only if such part-time experience extends over an uninterrupted period of two months or more with a minimum of 20 hours worked per week in conformity with 252 CMR 2.07(2)(b)2., such credit to be granted only for experience in public accounting calculated on the basis of hours actually devoted to such qualifying part-time experience. For this purpose, sickness and legal holidays do not interrupt what would otherwise be uninterrupted service. The Board will provide credit for:
(5) Government/Non-public Accounting Experience.
(6) Waiving Requirements Before Examination. Applicants who qualify in other respects may sit for the examination before satisfying the experience requirements of 252 CMR 2.07(2)(b).
(7) Rejection of Application. If an application for a certificate is rejected by the Board for insufficient experience or other cause, the applicant, at any later time, may request the Board to reconsider the application if the deficiencies have been removed.