Code of Massachusetts Regulations
252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY
Title 252 CMR 2.00 - Requirements for Certification
Section 2.14 - Mandatory Continuing Professional Education
Current through Register 1537, December 20, 2024
(1) Purpose. 252 CMR 2.14 may be cited and referred to as the "Public Accountancy Continuing Education Rules". They are subject to amendment, modification, revision, supplement, repeal or other change by appropriate action in the future. The purpose of 252 CMR 2.14 is to require all certified public accountants licensed pursuant to M.G.L. c. 112, § 87B to comply with continuing education requirements. The Board anticipates that licensees will maintain the high standards of the profession in selecting quality educational programs to fulfill the continuing education requirement.
(2) Basic Requirements. During the two year period immediately preceding re licensing, applicants for biennial license renewal must complete 80 hours of acceptable continuing education, except as stated in 252 CMR 2.14(6). Four hours of acceptable continuing education shall be in the area of professional ethics. Although 80 hours acquired in one of the two years covered by the registration period qualifies a registrant for the two year period, no carryover is permitted from one two year period to another. Only class hours or the equivalent (and not student hours devoted to preparation) will be used to measure the hours of continuing education submitted by individual candidates to the Continuing Education Committee, appointed by the Board. The Board may provide for prorated continuing professional education requirements to be met by applicants whose initial licenses were issued substantially less than two years prior to the renewal date.
(3) Programs Which Qualify.
(5) Control and Reporting. Candidates for biennial license renewal must provide a signed statement, under penalty of perjury, supported by documentation disclosing the following information pertaining to the education programs submitted for qualification under the Public Accountancy Continuing Education Rules:
The Continuing Education Committee will verify, on a test basis, information submitted by licensees. If a Continuing Education Statement submitted by an applicant for biennial license renewal as required by 252 CMR 2.00 is not approved, the applicant shall be so notified and the applicant may be granted a period of time by the Board in which to correct the deficiencies noted.
(6) Exceptions. The Board may make exceptions from the Public Accountancy Continuing Education Rules where:
No exception shall be made solely because of age.
(7) Fees. The Board shall establish a biennial fee for processing and maintaining licensees' Continuing Education Statements and other related documents.