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Massachusetts CPA CPE Requirements: How Many Hours, By When

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Verified 2026-11-13
CPE Hour Requirement
80 hours every 2 years
  • 4 ethics hours, within that same total.
Source of record 252 CMR 2.14 read the rule →

80 hours in the 2-year period immediately preceding re-licensing (applicants engaged in public practice), including 4 hours of professional ethics (effective for licenses expiring on/after June 30, 2007). No carryover permitted between 2-year periods -- unlike several other states in this cluster that do allow some excess-hour carryover. No explicit annual minimum in this section.