Massachusetts CPA CPE Requirements: How Many Hours, By When
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- 4 ethics hours, within that same total.
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.
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