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MA S209
Bill
AI Summary
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Creates three alternative pathways to CPA certification: a bachelor's degree with 2 years experience, a bachelor's degree plus 30 additional semester hours with 1 year experience, or a master's degree with 1 year experience
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Grants the Board of Public Accountancy authority to set educational requirements for taking the uniform CPA examination through regulations
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Simplifies reciprocity requirements for CPAs licensed in other states by removing NASBA substantial equivalence verification requirements and allowing recognition of any valid state CPA license
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Eliminates notice or submission requirements for out-of-state CPAs offering professional services in Massachusetts, while requiring them to consent to the Board's jurisdiction and disciplinary authority
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Sections 1-6 take effect January 1, 2026; Section 7 (reciprocity changes) takes effect immediately upon approval
Legislative Description
Relative to modernizing the pathway to becoming a certified public accountant
Last Action
Ways and Means new draft substituted, see S2946
2/12/2026