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CertifiedPublicAccountancy(CPA)FullReportingLicense-
COMMONWEALTH OF MASSACHUSETTS
Board of Public Accountancy
1000 Washington Street, Suite 710
Boston, MA 02118-6100
617-727-1806
/dpl/boards/pa
INSTRUCTIONS: FULL-REPORTING CPA LICENSE APPLICATION
All Requisite Documents Must Be Included With Your Application, including the Checklist on Page 2.
Please do not have documents mailed to the Board separately, if they are please indicate it on the
application.
1. Academic Evaluation for Certification Report (AECR) All are required to include with this CPA
licensing application an official AECR with the exception of candidates that meet (a) or (b) below.
**DO NOT SUBMIT AN APPLICATION FOR LICENSING WITHOUT AN AECR SHOWING A
REPORT STATUS OF “ELIGIBLE”.** An electronic version of the AECR is sufficient. Information on the
AECR is available at; /licensure/nasbalicensing/massachusetts.
(a) AECR is NOT required if you sat for the exam in any jurisdiction prior to November 2002 and meet
the Massachusetts education, public accountancy experience and exam conditioning requirements in
place at that time.
(b) AECR is NOT required from Massachusetts exam candidates that have received notification that
they have met the Massachusetts 150 hour rule from NASBA. DO NOT submit your application until
you have received a congratulation letter and final exam results from the CPA Examination Services.
2. Public Accountancy Experience: Applicants that have met the MA 150 hour rule, need to have
completed 1000 hours and at least 1 year of full time employment in the public accounting report function on
full disclosure financial statements, of which not more than 300 hours may consist of full disclosure
compilations. Applicants that sat for the exam prior to November 2002 and do not meet the 150 hour
education but have a Bachelors Degree, need to have completed 3 years of the above prescribed public
accountancy experience or 2 years for applicants with Master degrees (252 CMR
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