Transfer Your CPA / Accounting License to Massachusetts: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) ↗
Yes — Massachusetts recognizes substantial equivalency, so the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) issues a reciprocal CPA license to any CPA already licensed and in good standing in another state. 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).. Application fee: $499 (reciprocal application fee for an applicant licensed/certified/chartered in another jurisdiction; nonrefundable).
Moving to Massachusetts from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Massachusetts recognizes substantial equivalency, the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Massachusetts is not becoming your principal place of business — you are serving Massachusetts clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Massachusetts license at all. Apply for the reciprocal license when Massachusetts is where you will actually be based.
Despite aggregator claims that Massachusetts is 'restricted,' the Board issues a reciprocal certificate to any CPA holding a certificate from a NASBA-verified substantially-equivalent jurisdiction (all 55 US boards qualify) — there is no named partner list. Reciprocity runs on two tracks: the four-of-the-last-ten-years experience test, or meeting the Commonwealth's current/initial requirements; an applicant with fewer than four years of practice must apply under the initial-license criteria. Separate from license transfer, an out-of-state CPA may practice in Massachusetts under practice privilege/mobility with no Massachusetts license.
Massachusetts requirements at a glance
| Exam | 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). |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
|
| Fees | $499 (reciprocal application fee for an applicant licensed/certified/chartered in another jurisdiction; nonrefundable) |
| Processing time | Board does not publish a processing time; incomplete applications are held open 180 days and then treated as abandoned |
Step by step
- Confirm Massachusetts's current requirements on the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) website — rules change.
- Submit the reciprocity/endorsement application to the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) (application linked on this page).
- 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 ($499 (reciprocal application fee for an applicant licensed/certified/chartered in another jurisdiction; nonrefundable)) and allow Board does not publish a processing time; incomplete applications are held open 180 days and then treated as abandoned.
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Massachusetts:
Frequently asked questions
Does my CPA license transfer to Massachusetts?
Yes — Massachusetts recognizes substantial equivalency, so the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) issues a reciprocal CPA license to any CPA already licensed and in good standing in another state. 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).. Application fee: $499 (reciprocal application fee for an applicant licensed/certified/chartered in another jurisdiction; nonrefundable).
Do I have to retake the CPA Exam to get licensed in Massachusetts?
No. 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)..
Do I even need a Massachusetts CPA license, or does mobility cover me?
If Massachusetts is not your principal place of business, practice privilege (mobility) usually lets you serve Massachusetts clients with no Massachusetts license, notice, or fee. You apply to the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) for a reciprocal license when Massachusetts becomes where you are principally based.
What does a Massachusetts reciprocal CPA license cost?
$499 (reciprocal application fee for an applicant licensed/certified/chartered in another jurisdiction; nonrefundable) (reciprocal application fee for an applicant licensed/certified/chartered in another jurisdiction; nonrefundable).
How long does the Massachusetts reciprocity process take?
Board does not publish a processing time; incomplete applications are held open 180 days and then treated as abandoned — Board does not publish a processing time; incomplete applications are held open 180 days and then treated as abandoned.
How does Massachusetts's education requirement affect a reciprocal CPA license?
Massachusetts's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy).
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Mass.gov — How to apply for a Reciprocal Accountancy License ($499 fee, 4-of-10 experience track, eLIPSE portal, CORI) ↗ (accessed 2026-07-21)
- 252 CMR 2.00 — Requirements for Certification (reciprocal certificate to holder of a substantially-equivalent state's certificate; 150 hours) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]