CPA / Accounting License from Florida to Massachusetts: Does It Transfer? (2026)
Does Massachusetts accept a Florida CPA license?
A CPA license transfers from Florida to Massachusetts by endorsement — there is no automatic reciprocity, but you do not start over. Apply to the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy), verify your Florida license, and meet Massachusetts's endorsement requirements. The Uniform CPA Examination is not retaken; the Board issues a Massachusetts certificate to the holder of a certificate from another state that NASBA has verified as substantially equivalent to the AICPA/NASBA Uniform Accountancy Act. No separate Massachusetts ethics examination is required (four hours of ethics CE apply only at renewal).
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Verdict
Licensure by endorsement
Massachusetts does not grant the automatic substantial-equivalency license to every out-of-state CPA, so moving from Florida means an individual review by the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) — often against an experience test counted in years of recent practice rather than a straight credential match. Nothing about coming from Florida speeds it up or slows it down; you keep your CPA Exam passage and your existing license as the basis of the review, and the requirements below are Massachusetts's own.
What's different between Florida and Massachusetts
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Massachusetts. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
Florida to Massachusetts (this page): Licensure by endorsement.
Massachusetts to Florida (the reverse move): Full reciprocity.
The two directions differ: Florida and Massachusetts do not give each other's licensees the same route.
- Does coming from Florida matter?
Coming from Florida does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into Massachusetts.
- Application fee
Massachusetts lists $499 for an out-of-state applicant and Florida lists $300 for the reverse move; neither may be the full cost.
- Education (semester hours)
Massachusetts's first-time-applicant standard is 150 semester hours of education for initial licensure; Florida's is 150.
The two standards are the same.
- Exam rules on record
Massachusetts and Florida carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Massachusetts (this move): The Uniform CPA Examination is not retaken; the Board issues a Massachusetts certificate to the holder of a certificate from another state that NASBA has verified as substantially equivalent to the AICPA/NASBA Uniform Accountancy Act. No separate Massachusetts ethics examination is required (four hours of ethics CE apply only at renewal).
- Florida (the reverse move): The Uniform CPA Examination is not retaken; the applicant files the DBPR CPA 5012-1 Authorization for Interstate Exchange of Examination and Licensure Information so Florida can confirm passage through the existing license. Florida requires no separate state ethics or law exam.
What changes, Florida → Massachusetts
| Florida (current) | Massachusetts (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $300 (non-refundable DBPR CPA 3 Licensure by Endorsement application fee; no fingerprint/background-check surcharge (Florida does not fingerprint CPA applicants)) | $499 (reciprocal application fee for an applicant licensed/certified/chartered in another jurisdiction; nonrefundable) |
| Processing time | the Florida Board of Accountancy / DBPR does not publish a processing time for endorsement | Board does not publish a processing time; incomplete applications are held open 180 days and then treated as abandoned |
| Licensing authority | Florida Board of Accountancy (Department of Business and Professional Regulation) | Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) |
The destination column is what you must satisfy — Massachusetts sets the rules for this move.
Step by step
- Confirm Massachusetts's current requirements on the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) website (linked below) — rules change.
- Submit the endorsement application to the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a valid CPA certificate/license from a NASBA-verified substantially-equivalent jurisdiction.
- Qualify via one of two tracks: four years of full-time public-accountancy practice within the ten years immediately preceding application, OR meet Massachusetts' initial-licensure requirements (education/experience).
- Submit Experience Verification and License Verification forms through the online eLIPSE portal.
- Submit a DOL CORI (Criminal Offender Record Information) form; applicant must be of good moral character.
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from Florida to Massachusetts?
No — the Uniform CPA Exam transfers with your license.
Do I need a Massachusetts license, or does mobility cover the move?
If Massachusetts becomes your principal place of business, you apply to the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) for a reciprocal license. If you are only serving Massachusetts clients from Florida, practice privilege usually covers you with no Massachusetts license, notice, or fee.
Can I keep my Florida CPA license after licensing in Massachusetts?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Florida license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified Florida 2026-07-21, Massachusetts 2026-10-29.
- Mass.gov — How to apply for a Reciprocal Accountancy License ($499 fee, 4-of-10 experience track, eLIPSE portal, CORI) ↗ (accessed 2026-10-29)
- 252 CMR 2.00 — Requirements for Certification (reciprocal certificate to holder of a substantially-equivalent state's certificate; 150 hours) ↗ (accessed 2026-10-29)
- Florida DBPR — CPA Licensure by Endorsement (experience pathways, other-state license issued on/after 8/15/2014, $300 fee, 150 hours) ↗ (accessed 2026-07-21)
- Florida DBPR — CPA Initial Licensure Requirements (150 semester hours with accounting and business hour breakdown) ↗ (accessed 2026-07-21)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources Florida 2026-07-21, Massachusetts 2026-10-29
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