To renew your CPA license in Massachusetts, complete 80 hours of continuing professional education (including four hours of ethics) during the two years before your June 30 expiration date, then submit your renewal application and $161 fee through the Board of Public Accountancy’s eLIPSE portal. Licenses run on a two-year cycle, and missing the June 30 deadline adds a $57 late fee and puts you at risk of practicing on a lapsed license.
When Your License Expires
Every Massachusetts CPA license expires on June 30 under M.G.L. c. 112, ยง 87B.1General Court of Massachusetts. Massachusetts Code Chapter 112 Section 87B – Public Accountancy Licenses Individuals Whether your renewal year is odd or even depends on when your license was first issued or last renewed, but the cycle itself never shifts once established. You’ll always renew on the same two-year rhythm.
A license that isn’t renewed by June 30 lapses. You can’t lawfully perform regulated accounting work or hold yourself out as a CPA in Massachusetts on a lapsed license, and the Board charges $57 on top of the $161 renewal fee for any application received after expiration.2Mass.gov. Fees and License Renewal Schedules for Public Accountancy
The 80-Hour CPE Requirement
You need 80 hours of continuing professional education during the two-year period before your renewal date, with at least four hours in professional ethics. These requirements come from the Board’s policies implementing 252 CMR 2.14.3Mass.gov. Board Policies and Guidelines Accountancy
CPE credits fall into two categories under national standards. Technical subjects include accounting, auditing, taxation, business law, finance, information technology, and economics. Non-technical subjects cover areas like communication and business management.4National Registry of CPE Sponsors. Fields of Study that Qualify for CPE Most of your hours should come from technical subjects, though the Board doesn’t publish a hard cap on non-technical credits.
Two delivery-method limits catch people off guard. Credit for presenting or preparing to present CPE programs is capped at 40 hours per renewal period. Individual self-study programs where you don’t submit a log and guideline from the provider are limited to 20 hours per program.3Mass.gov. Board Policies and Guidelines Accountancy Self-study itself isn’t restricted overall; you can earn all 80 hours that way if the programs meet the Board’s standards.
One rule regularly trips people up: Massachusetts does not allow carryover. Hours beyond 80 in a given cycle don’t roll forward, and every credit must be earned inside its specific two-year reporting period.3Mass.gov. Board Policies and Guidelines Accountancy
Ethics Course Content
The four required ethics hours must address the AICPA Code of Professional Conduct and related standards. Qualifying courses cover independence rules, conflicts of interest, confidentiality obligations, and ethics related to tax services. Most NASBA-approved ethics courses meet this standard, but confirm the course is specifically designed for CPA licensure rather than general business ethics.
Prorated CPE for Your First Renewal
If this is your first renewal after initial licensure, the Board prorates the CPE requirement based on the month your license was issued:5Mass.gov. Frequently Asked Questions Public Accountancy
- July through September: 80 hours
- October through December: 70 hours
- January through March: 60 hours
- April through June: 50 hours
Proration applies only to that first renewal. Every cycle after, you owe the full 80 hours.
Submitting the Renewal Through eLIPSE
Massachusetts has moved CPA licensing from its older ePLACE portal to a system called eLIPSE. All Board of Public Accountancy licensing functions now run through eLIPSE, and old ePLACE bookmarks for CPA renewal won’t work.6Mass.gov. Renew Your Public Accountancy License
The renewal fee is $161, payable by credit card, debit card, or electronic check.6Mass.gov. Renew Your Public Accountancy License The state’s e-payment vendor adds a convenience fee: 2.39% for credit cards, 2.09% for debit cards, or a flat $0.35 for electronic checks.7Mass.gov. Renew Your Occupational Board License with ePlace On a $161 renewal, the credit card surcharge adds roughly $4.
You don’t upload CPE certificates with the application. Instead, you certify under penalty of perjury that you’ve completed the required hours. Once payment goes through, the system emails a confirmation, and it may take several business days for the Board’s public license verification database to reflect the updated status. That confirmation email works as proof of renewal in the meantime.
Documenting Your CPE in Case of Audit
Because certification is on the honor system at the point of renewal, the Board conducts random audits after the fact. Gather certificates of completion for every course you took during the reporting period before you file. Each certificate should show the course title, date, credit hours, and sponsoring organization. The Board provides tracking forms that consolidate this information into one document.
Keep your CPE records organized and accessible for at least several years after each renewal. If you’re audited and can’t produce documentation, you face potential disciplinary action.
Peer Review for Attest and Compilation Practice
If you or your firm performs audits, reviews, or compilation engagements, 252 CMR 2.15 requires that your practice unit complete an accepted quality (peer) review within the three years before renewal, and you certify that on the application.8Legal Information Institute. Massachusetts Code 252 CMR 2.15 – Quality Review Requirement
If your firm hasn’t taken on any attest or compilation work during those three years, you certify that instead. But if the firm later accepts an audit, review, or compilation engagement, a quality review must be completed within 18 months. The certification is made under penalty of perjury.
If You Miss the June 30 Deadline
A missed deadline doesn’t permanently end your license, but the reinstatement path gets steeper the longer the license sits lapsed. Under 252 CMR 2.16, treatment depends on how long you’ve been expired.9Legal Information Institute. Massachusetts Code 252 CMR 2.16 – Requirements for Reinstatement of Lapsed Expired License
Lapsed for one renewal cycle or less (up to two years): pay all back license fees, the $57 late fee, and the current $161 renewal fee, and provide evidence that you completed all required CPE hours.
Lapsed for more than one renewal cycle, the Board separates three situations:
- You practiced in Massachusetts while lapsed: back license fees, late fee, current renewal fee, full CPE documentation, and an acknowledgment that you practiced without a valid license. The Board may also require re-examination.
- You did not practice anywhere while lapsed: current renewal fee and late fee, CPE compliance, and a sworn affidavit that you did not practice during the lapse.
- You practiced in another state while lapsed: current renewal fee and late fee, an official record of good standing from that state, and CPE compliance.
One further layer: if your license has been lapsed for two or more full renewal periods (four-plus years), you need 160 hours of CPE completed within the 24 months before reinstatement, with at least 80 hours in attest functions, and none of those 160 hours count toward your next regular renewal.1General Court of Massachusetts. Massachusetts Code Chapter 112 Section 87B – Public Accountancy Licenses Individuals That’s double the normal CPE load with no credit going forward, which is why renewing on time is worth the calendar reminder.