Massachusetts CPA License Reinstatement: What a Lapsed License Costs

No single flat fee. Reinstatement requires all back renewal fees for each missed 2-year cycle, plus a late fee (the general Division of Registration late fee is $57), plus the current $161 renewal fee -- a computed total, not a published flat figure.

• 160 CPE hours Applies only once a license 'has not been renewed for at least two renewal periods' (roughly a 4+ year lapse): 160 hours of CPE within the 24 months before reissue, at least 80 of which must be in the attest function (M.G.L. c. 112 Sec87B(c)) -- double the normal 80-hour/2-year requirement. A shorter lapse (one cycle or less) requires only the normal CPE already due, no extra hours.

Sourcing note: The board's own mass.gov page blocks automated access site-wide, so this fact could not be freshly re-confirmed by an automated check at publish time -- corroborated instead by two independent primary-law sources (the codified regulation, 252 CMR 2.14/2.16, and the enabling statute, M.G.L. c. 112 Sec87B, both fetched directly). Recommend a manual check of the board's page if you want to see it firsthand.