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MA S2946

Bill

Status

Engrossed

2/12/2026

Primary Sponsor

Senate Committee on Ways and Means

Click for details

Origin

Senate

194th General Court

AI Summary

  • Establishes three alternative pathways to CPA certification: (1) bachelor's degree plus 2 years experience, (2) bachelor's degree with 30 additional semester hours plus 1 year experience, or (3) master's degree plus 1 year experience

  • Allows out-of-state CPAs in good standing to practice in Massachusetts if they meet the new educational and experience requirements and have passed the Uniform CPA Examination

  • Provides a grandfathering exemption from educational requirements for CPAs licensed by another state on or before December 31, 2025

  • Permits out-of-state CPAs meeting the requirements to practice indefinitely in Massachusetts without obtaining a separate state certificate, license, or temporary permit

  • Takes effect January 1, 2027

Legislative Description

Relative to modernizing the pathway to becoming a certified public accountant

Last Action

Read; and referred to the committee on House Ways and Means

2/17/2026

Committee Referrals

Ways and Means2/17/2026

Full Bill Text

No bill text available