To apply for the CPA exam in Massachusetts, you submit your application through the NASBA CPA Portal, send official transcripts directly from every school you attended, and pay a $136 education evaluation fee plus an examination fee of roughly $263 per section.1NASBA. Massachusetts You need at least 120 semester hours of qualifying coursework before you can sit, even though full licensure later requires 150. Processing typically runs three to six weeks before NASBA issues the Notice to Schedule that lets you book an exam date at Prometric.
Who Can Apply
Massachusetts keeps the basic gates short. You must be at least 18.1NASBA. Massachusetts There is no residency requirement, so you can apply through Massachusetts no matter where you live, and there is no citizenship requirement either. You will, however, need a Social Security number to complete the application.
Education You Need Before You Can Sit
To sit for the exam, you need a minimum of 120 semester hours from a nationally or regionally accredited college or university. The full 150 semester hours (or 225 quarter hours), including at least a bachelor’s degree, is required later for the certificate, not for sitting.2Cornell Law School. 252 CMR 2.07 – Education, Experience and Other Requirements for Issuance of Certificate as Certified Public Accountant Many candidates start testing during their final year of graduate school for exactly this reason.
Within those hours, the coursework has to line up with specific subject areas. You need at least 30 semester hours in accounting covering financial accounting, auditing, taxation, and management accounting. You also need 24 semester hours in non-accounting business courses that address business law, information systems, and finance, plus at least one additional area such as economics, professional ethics, or business communication.2Cornell Law School. 252 CMR 2.07 – Education, Experience and Other Requirements for Issuance of Certificate as Certified Public Accountant These must be at the upper-division undergraduate or graduate level. Intro accounting and intro business classes typically will not count.
If you earned your degree outside the United States, your transcripts go through NASBA International Evaluation Services, which compares them against the Massachusetts credit requirements. The evaluation runs about six weeks once NASBA has every document, and your file stays open for only one year without a status update before NASBA closes it and destroys what you submitted.3NASBA. NASBA International Evaluation Services
Documents to Gather Before You Open the Portal
The biggest bottleneck in the whole process is transcripts. You need an official transcript from every post-secondary institution you attended, sent directly from each school to CPA Examination Services. Transfer credits shown on one school’s transcript do not substitute for a transcript from the originating school.1NASBA. Massachusetts Contact every registrar’s office well in advance, because some schools take weeks to process a request.
The application itself asks for your Social Security number, your complete educational history (graduation dates and degree types), and biographical information. If your name has changed since you graduated, submit a name change form in writing to CPA Examination Services with supporting documentation such as a marriage certificate or court order.4NASBA. Massachusetts Information for First-Time Candidates for the Uniform CPA Examination Check every field before you submit. A wrong digit in your Social Security number or a misspelled school name can create a mismatch with your transcripts and delay the whole file.
Testing Accommodations
If you have a disability that qualifies under the ADA, request accommodations through NASBA. The documentation has to be specific: a clinical evaluation from a licensed professional appropriate for your condition, performed within the last three years, that describes your diagnosis, the extent of the limitation, and the specific accommodation requested. The evaluation should also note whether you have received similar accommodations in prior educational or employment settings.5NASBA. Testing Accommodations Request Form
Timing is strict. First-time accommodation requests must be submitted at least 45 days before your intended test date, and 90 days if you need a screen reader.5NASBA. Testing Accommodations Request Form File late and you will almost certainly be rescheduling.
Submitting Through the NASBA Portal and What It Costs
Once your documents are lined up, you apply through the NASBA CPA Portal. Massachusetts charges a $136 education evaluation application fee for first-time candidates to cover NASBA’s review of your transcripts and academic eligibility.1NASBA. Massachusetts This fee is non-refundable, so make sure your transcripts are on their way before you pay.
On top of the application fee, you pay an examination fee for each section you register for. NASBA’s recommended fee is approximately $263 per section, though the final amount is set by the state board and can vary slightly. You pick which sections you want during registration, pay for all of them at once by credit card, and receive a confirmation number as your application enters the review queue.
A word of caution on registering for sections: only sign up for the ones you are genuinely ready to study for and sit within six months. The reason matters for the next step.
After You Submit: The Notice to Schedule
NASBA compares your official transcripts against what you entered in the portal and against the requirements under 252 CMR 2.07. Processing typically takes three to six weeks and can stretch longer during peak periods. There is no way to expedite it, so plan your study schedule assuming the longer end.
If everything checks out, you receive a Notice to Schedule (NTS) by email. The NTS is your ticket to book an appointment, and it is valid for six months from the date it is issued. If you do not schedule and sit within that window, the notice expires and you forfeit the fees you paid for those sections. No extensions, no refunds. Candidates who apply before they are ready to study get burned here routinely.
With the NTS, you book your appointment through Prometric, which operates the secure centers where the exam is administered.6Prometric. CPA Use the section ID on your NTS to log in and view available slots. Core sections (AUD, FAR, REG) are available year-round, while the Discipline sections (BAR, ISC, TCP) are offered only during quarterly windows, so your scheduling flexibility depends on which section you are booking. Popular dates, especially toward the end of a testing window, fill up weeks in advance.
The 30-Month Clock After Your First Pass
Once you pass your first section, a clock starts. Massachusetts has adopted NASBA’s 30-month rolling credit period, replacing the old 18-month window.7Mass.gov. Board of Public Accountancy Interim Policy – New Exam Extensions From the date your first passing score is released, you have 30 months to pass the remaining three sections. If the window closes first, your oldest passing score expires and you have to retake that section.
The 30-month timeline applies to credits earned under the current exam structure and to any credits under the previous exam that were still valid as of May 12, 2023.7Mass.gov. Board of Public Accountancy Interim Policy – New Exam Extensions Losing a passed section to expiration means paying the fees and studying for it all over again.
What the Exam Application Does Not Cover
Applying for and passing the exam is not the same as getting licensed. The CPA certificate itself requires the full 150 semester hours (if you started testing at 120), qualifying work experience, and three character reference letters from non-relatives attesting to your fitness for the profession.8Mass.gov. Certified Public Accountant Application Checklist The initial license application fee is $175 and is paid to the state board, not NASBA.9Mass.gov. How to Apply for an Accountancy License None of that is part of your exam application, but it is worth knowing now so the finish line does not surprise you later.