CPA / Accounting License from New York to Massachusetts: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) ↗
Yes — Massachusetts recognizes CPA licenses from all states, including New York. Apply to the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Massachusetts recognizes substantial equivalency, so your New York CPA license clears the bar on its own — the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) cares that you are a CPA in good standing, not that your license came from New York. What remains is Massachusetts-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Massachusetts ethics or rules-of-conduct exam. Do the mobility math first, though — if Massachusetts is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, New York → Massachusetts
| New York (current) | Massachusetts (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $427 ($427 Form 1 licensure and first-registration fee) | $499 (reciprocal application fee for an applicant licensed/certified/chartered in another jurisdiction; nonrefundable) |
| Processing time | The Office of the Professions does not publish a fixed processing time; review begins once all forms and out-of-state verification are received | Board does not publish a processing time; incomplete applications are held open 180 days and then treated as abandoned |
| Licensing authority | New York State Education Department, Office of the Professions (State Board for Public Accountancy) | 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 ($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
Related guides
Frequently asked questions
Does Massachusetts accept a New York CPA license?
Yes — Massachusetts recognizes CPA licenses from all states, including New York. Apply to the Massachusetts Board of Public Accountancy (Board of Registration in Public Accountancy) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from New York to Massachusetts?
No — the Uniform CPA Exam transfers with your license. 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 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 New York, practice privilege usually covers you with no Massachusetts license, notice, or fee.
What does the New York-to-Massachusetts move 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).
Can I keep my New York CPA license after licensing in Massachusetts?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the New York 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 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)
- NYSED Office of the Professions - Licensure by Endorsement for CPAs ($427 fee; 4 years post-licensure experience within last 10; significantly-comparable-state requirement; Forms 1/3/4B) ↗ (accessed 2026-07-21)
- NYSED - States with Significantly Comparable Licensure Requirements (all 50 states + DC, PR, Guam, USVI, CNMI; asterisks flag two-tier certificate-only states) ↗ (accessed 2026-07-21)
- NYSED - Initial License Requirements for CPAs (150 semester hours; one-year experience baseline; good moral character) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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